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National Food Authority

FIRB Resolution No. 021-85 • Fiscal Incentives Review Board • Resolutions • Feb 27, 1985

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February 27, 1985 FIRB RESOLUTION NO. 021-85 SUBJECT : National Food Authority BE IT RESOLVED, AS IT IS HEREBY RESOLVED; That: 1. Effective June 11, 1984, the tax and duty exemption privileges enjoyed by the National Food Authority under Presidential Decree No. 4, as amended, are restored. 2. In the case of its importation of wheat, corn and soybean, the restoration shall be, only to the extent of fifty percent (50%) of the corresponding advance sales tax thereon. The basic tariff duty of 10% shall, however, apply. aisadc 3. Its imports of rice shall remain tax-and duty-free as per provisions of FIRB Resolution No. 1-85. 4. Any interest income derived by NFA from its bank deposits and yield or any other monetary benefit from deposit substitutes, trust funds and other similar arrangements shall however, remain taxable pursuant to Presidential Decree No. 1959. (SGD.) CESAR E. A. VIRATA Minister of Finance Chairman, FIRB

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