Amending Sec. 109 (1), National Internal Revenue Code (Water Utilities)

An Act Classifying The Services Of Franchise Grantees Of Water Utilities, And Sale Or Importation Of Machinery And Equipment Directly Used In Operating, Maintaining, Improving And Expanding Distribution Of Potable Water By Water Utilities As Value-Added Tax Exempt Transactions, Amending For The Purpose Section 109 (1) Of The National Internal Revenue Code, As Amended By Republic Act No. 9337, And For Other Purposes