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Tax Exemption of Polomolok Water District under Sec. 46 of PD 198

BIR Ruling No. 086-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 2, 1984

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May 2, 1984 BIR RULING NO. 086-84 053-f-209-83-086-84 Gentlemen : In reply to your letter dated June 28, 1983, I have the honor to inform you that under Section 46 of P.D. No. 198 otherwise known as the Provincial Water Utilities Act of 1973 as amended by Presidential Decrees Nos. 768 and 1479, the Polomolok Water District is exempt from paying all national, local and municipal taxes and fees, including income taxes and any franchise, filing, recordation, license or permit fees or taxes, except from the 5% customs duty and 5% internal revenue tax on all importations as provided for under Section 1 of Presidential Decree No. 1352 as amended by Presidential Decree No. 1395. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner

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