PLAI

Not in the corpus

Section 109

The corpus does not hold the text of this one. It is loaded law by law, and an instrument that other laws merely cite is recorded as a reference without its own text.

Provisions that mention it

  • Section 109, Intellectual Property Code with the 2020 Revised Rules of Procedure for Intellectual Property Rights Cases

    109.1. (a) An invention qualifies for registration as a utility model if it is new and industrially applicable. (b) Section 21, "Patentable Inventions", shall apply except the reference to inventive step as a condition of protection. 109.2. Sections 43 to 49 shall not apply in the case of applicatio…

  • Section 108, Intellectual Property Code with the 2020 Revised Rules of Procedure for Intellectual Property Rights Cases

    108.1. Subject to Section 109, the provisions governing patents shall apply, mutatis mutandis, to the registration of utility models. 108.2. Where the right to a patent conflicts with the right to a utility model registration in the case referred to in Section 29, the said provision shall apply as i…

  • Article 62, The Omnibus Investments Code of 1987

    An alien executive of the regional or area headquarters and regional operating headquarters of a multinational company shall enjoy tax and duty free importation of personal and household effects as provided for under Section 105(h) of the Tariff and Customs Code, as amended, and Section 109(I) of th…

  • Sec 24, The National Internal Revenue Code of 1997 as amended

    Income Tax Rates. (A) Rates of Income Tax on Individual Citizen and Individual Resident Alien of the Philippines. — (1) An income tax is hereby imposed: (a) On the taxable income defined in Section 31 of this Code, other than income subject to tax under Subsections (B), (C), and (D) of this Section,…

  • Sec 236, The National Internal Revenue Code of 1997 as amended

    Registration Requirements. (A) Requirements. - Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer: (1) Within ten (10) days from date of employment, or (2) On or before the commencement of business, or (3) Before payment of any tax due,…

  • Sec 116, The National Internal Revenue Code of 1997 as amended

    Any person whose sales or receipts are exempt under Section 109(CC) of this Code from the payment of value-added tax and who is not a VAT-registered person shall pay a tax equivalent to three percent (3%) of his gross quarterly sales or receipts: Provided, That cooperatives, shall be exempt from the…

  • Sec 113, The National Internal Revenue Code of 1997 as amended

    Invoicing and Accounting Requirements for VAT-Registered Persons. (A) Invoicing Requirements. - A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and (2) A VAT official receipt for every lease of goods or properties, and for every sale,…

  • Article 61, Philippine Cooperative Code of 2008

    Tax and Other Exemptions. Cooperatives transacting business with both members and non-members shall not be subjected to tax on their transactions with members. In relation to this, the transactions of members with the cooperative shall not be subject to any taxes and fees, including not limited to f…