Tax Exemptions for Articles Brought or Imported from Foreign Countries
Republic Act No. 830, enacted on August 14, 1952, exempts articles brought into the Philippines for exhibition or display at fairs or expositions from all taxes, customs duties, and charges during their time of display. If these articles are withdrawn for consumption or use, they will then be subject to applicable taxes and duties. The law also allows alien exhibitors to bring necessary workers from their home countries for the installation and operation of their exhibits, subject to immigration regulations. Additionally, unsold exhibits may be returned to their countries without incurring fees. The Secretary of Commerce and Industry is tasked with issuing necessary regulations to implement this act.
Quick Answers
- What is Tax Exemptions for Articles Brought or Imported from Foreign Countries about?
- Republic Act No. 830, enacted on August 14, 1952, exempts articles brought into the Philippines for exhibition or display at fairs or expositions from all taxes, customs duties, and charges during their time of display. If these articles are withdrawn for consumption or use, they will then be subject to applicable taxes and duties. The law also allows alien exhibitors to bring necessary workers from their home countries for the installation and operation of their exhibits, subject to immigration regulations. Additionally, unsold exhibits may be returned to their countries without incurring fees. The Secretary of Commerce and Industry is tasked with issuing necessary regulations to implement this act.
- What type of law is Republic Act No. 830?
- Tax Exemptions for Articles Brought or Imported from Foreign Countries (Republic Act No. 830) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was Tax Exemptions for Articles Brought or Imported from Foreign Countries enacted?
- Tax Exemptions for Articles Brought or Imported from Foreign Countries (Republic Act No. 830) was enacted on Aug 14, 1952.
- What is the citation for Tax Exemptions for Articles Brought or Imported from Foreign Countries?
- Tax Exemptions for Articles Brought or Imported from Foreign Countries, Republic Act No. 830, Aug 14, 1952 (Philippines)
Law Information
- Reference Number
- Republic Act No. 830
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
August 14, 1952
REPUBLIC ACT NO. 830
AN ACT EXEMPTING FROM TAXES, CUSTOMS DUTIES OR CHARGES ALL ARTICLES WHICH SHALL BE BROUGHT OR IMPORTED FROM FOREIGN COUNTRIES INTO THE PHILIPPINES FOR THE SOLE PURPOSE OF EXHIBITION OR DISPLAY AT ANY FAIR OR EXPOSITION OF THE ARTS, SCIENCES, AND INDUSTRIES
SECTION 1. All articles which shall be brought or imported into the Philippines from foreign countries for the sole purpose of being exhibited or displayed at any fair or exposition in the Philippines shall, upon the entry of such articles and during the time they are being displayed or exhibited in such fair or exposition, be exempt from all kinds of taxes, customs duties, fees, or charges of any kind: Provided, That all such articles, when withdrawn for consumption or use in the Philippines, except those that are donated to the Government shall be subject to the taxes, duties, fees and charges, if any, imposed upon such articles by the revenue laws in force at the date of their withdrawal. cd
SECTION 2. Any alien exhibitor in such fair or exposition may bring to the Philippines, under contract, such otherwise admissible aliens mechanics, artisans, agents, or other employees, natives of his country as may be necessary for installing or conducting his exhibit, under such rules and regulations as the Commission on Immigration, with the approval of the Secretary of Justice, may prescribe both as to the admission and departure of such persons. Articles or exhibits not sold or disposed during the period of the fair or exposition may also be sent or brought back to the respective countries of the alien exhibitors free from any fees or charges of whatever nature.
SECTION 3. The Secretary of Commerce and Industry shall issue such rules and regulations as may be necessary to carry out the provisions of this Act not otherwise assigned to other offices as provided in this Act.
SECTION 4. This Act shall take effect upon its approval.
Approved: August 14, 1952
Published in the Official Gazette, Vol. 48, No. 10, p. 4276 in October 1952
Cite This Law
Tax Exemptions for Articles Brought or Imported from Foreign Countries, Republic Act No. 830, Aug 14, 1952 (Philippines)
Tax Exemptions for Articles Brought or Imported from Foreign Countries, Republic Act No. 830 (Phil. 1952)
Related Laws
- Special Import Tax on Imported ArticlesRepublic Act No. 1394 • Aug 29, 1955 • Statutes
- Revocation of Exemptions from Special Import TaxRepublic Act No. 2352 • Jun 20, 1959 • Statutes
- Amendment to C.A. No. 466 Re: Sales Tax on Imported ArticlesRepublic Act No. 1511 • Jun 16, 1956 • Statutes
- Tax Exemptions for Trustees of Press Foundation of Asia, Inc.Republic Act No. 5469 • May 28, 1969 • Statutes
- Amendment to C.A. No. 466 Re: Compensating TaxRepublic Act No. 4103 • Jun 19, 1964 • Statutes
- Amendment to R.A. No. 3538 (Tax Exemption of Ford Foundation and Its Grants)Republic Act No. 4169 • Aug 8, 1964 • Statutes
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law