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Senate Bill No. 1096 – AMENDING SEC. 109(1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997

AN ACT EXEMPTING THE SALE OR IMPORTATION OF PETROLEUM PRODUCTS AND RAW MATERIALS IN THE MANUFACTURE THEREOF FROM THE EXPANDED VALUE ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, AS AMENDED BY REPUBLIC ACT 9337, AND FOR OTHER PURPOSES