Labor Code · Employees Compensation and State · Chapter VIII – Provisions Common to Income Benefits
Exemption from Levy, Tax, etc
Formerly Article 204 before the 2015 renumbering — court decisions before 2015 cite it this way.
All laws to the contrary notwithstanding, the State Insurance Fund and all its assets shall be exempt from any tax, fee, charge, levy, or customs or import duty and no law hereafter enacted shall apply to the State Insurance Fund unless it is provided therein that the same is applicable by expressly stating its name.
Text and numbering follow the Department of Labor and Employment's 2022 edition of Presidential Decree No. 442, as amended and renumbered under DOLE Department Advisory No. 01, series of 2015. Former article numbers are shown in brackets. Notes are DOLE's editorial notes. Amendments after that edition are not included. For information and research only, and not legal advice. For certified copies, refer to the Official Gazette or the issuing agency.