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PHILIPPINE TAX UPDATE
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THE
NATIONAL INTERNAL REVENUE CODE
OF THE PHILIPPINES
[Tax Reform Act of 1997]
Republic Act No. 8424
 
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED,
AND FOR OTHER PURPOSES
 
TITLE VI
EXCISE TAXES ON CERTAIN GOODS
 
CHAPTER VII
EXCISE TAX ON MINERAL PRODUCTS
 
SEC. 151. Mineral Products. -

(A) Rates of Tax. - There shall be levied, assessed and collected on minerals, mineral products and quarry resources, excise tax as follows:

(B) For Purposes of This Section, the Term:
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