39 cities, municipalities, or barangay concerned or by the Regional Government. (f) Taxes, fees, or charges on agricultural and aquatic products when sold by marginal farmers or fisherfolk; (g) Taxes on business enterprises certified by the Board of Investments or by the Regional Assembly as pioneer or nonpioneer for a period of six (6) and four (4) years, respectively from the date of registration; (h) Excise taxes on articles enumerated under the national internal revenue code, and taxes, fees, or charges on petroleum products; (i) Percentage or value-added tax (VAT) on sales, barters, or exchanges or similar transactions on goods or services except as otherwise provided by law; (j) Taxes on the gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land, or water except as provided in this Organic Act; (k) Taxes on premiums paid by way of reinsurance or retrocession; (l) Taxes, fees, or other charges on Philippine products actually exported, except as otherwise provided by law enacted by the Congress; (m) Taxes, fees, or charges on countryside, barangay business enterprises and cooperatives duly registered under Republic Act No. 6810, the "Magna Carta for Countryside and Barangay Business Enterprises" and Republic Act No. 6938, the "Cooperatives Code of the Philippines," respectively; and (n) Taxes, fees, or charges of any kind on the central government or national government, its agencies and instrumentalities, and local government units except on