TAX NOTES
Mandatory accreditation of transporters of PNP-controlled chemicals
UNDER the Implementing Rules and Regulations of Republic Act 9516, controlled chemicals such as but not limited to ammonium nitrate, nitric acid, hydrogen peroxide and sodium chlorite, are considered dangerous goods, since these can be used to manufacture explosives. Therefore, for safety and security, a higher degree of due care and diligence is required when transporting this type of chemicals.