Imágenes de páginas
PDF
EPUB

vegetables, game, poultry, fish, and similar domestic food products.

"(b) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish and similar domestic food products, whose total stock in trade on any one day does not reach a retail value of twenty pesos.

"(c) Producers of commodities of all classes working in their own homes, consisting of parents and children living as one family, when the value of each. day's production by each person capable of working is not in excess of two pesos.

"(d) Owners of a single two-wheeled vehicle habitually driven by themselves.

"(e) Owners of a single banca habitually operated by themselves."

SEC. 2. Subsections (a) and (b) of section fourteen hundred and fifty-nine of the Administrative Code, as amended by Commonwealth Act Numbered Two hundred and fifteen, is hereby further amended to read as follows:

"(a) All persons engaged in the sale of food products, cooked foods, or refreshments at retail in public market places whose gross monthly sales do not exceed two thousand pesos, and all persons engaged in public market places exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products.

"(b) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish and similar domestic food products, whose total stock in trade on any one day does not reach a retail value of twenty pesos."

SEC. 3. This Act shall take effect from January of nineteen hundred and thirty-seven.

Approved, December 10, 1937.

13998

О

FIRST NATIONAL ASSEMBLY

First Session

[COMMONWEALTH ACT NO. 128]

B. No. 2335

AN ACT TO IMPOSE A PERCENTAGE TAX ON THE GROSS RECEIPTS OF THEATERS, CINEMATOGRAPHS, CONCERT HALLS, CIRCUSES, CABARETS, RACE TRACKS, AND OTHER PLACES OF AMUSEMENT.

Be it enacted by the National Assembly of the Philippines: SECTION 1. In addition to the fixed tax prescribed in Act Numbered Twenty-nine hundred and eighty-four, as amended by Act Numbered Thirty-eight hundred and sixtyfive, and section fourteen hundred and sixty-four of the Administrative Code, as amended by section three of Act Numbered Twenty-eight hundred and thirty-five, section one of Act Numbered Twenty-nine hundred and twentyfive, and section one of Act Numbered Thirty-nine hundred and sixty-three, there is hereby imposed a tax equivalent to five per centum of the gross receipts of theaters, cinematographs, concert hall, circuses, boxing exhibitions, cabarets, race tracks, cockpits and other places of amusement whose admission prices exceed forty centavos, but not including the receipts from the sale of liquors, beverages or other articles subject to the specific tax for the conduct of which business the corresponding fixed internal-revenue tax has been paid. The tax on gross receipts herein imposed, shall be collected in the same manner, at the same time, and subject to the same penalties, as the internalrevenue percentage taxes imposed under Article V, Chapter forty, of the Revised Administrative Code.

SEC. 2. The tax herein imposed shall not be paid where the admission fees or charges are collected by or for and in

8134

behalf of any religious, charitable, scientific or educational institution or association and where no part of the net proceeds of such admission fees or charges inures to the benefit of any private stockholder or individual.

SEC. 3. The collection of the tax provided for in this Act shall be made by the Collector of Internal Revenue or his deputies under such rules and regulations as may be prescribed by the Secretary of Finance.

SEC. 4. All administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes, not inconsistent with the provisions of this law, are hereby extended and made applicable to all of the provisions of this law and to the tax herein imposed.

SEC. 5. All collections made under this law shall accrue to the general funds of the National Government.

SEC. 6. This Act shall take effect upon its approval.
Approved, November 5, 1936.

3134

О

FIRST NATIONAL ASSEMBLY

Special Session

[COMMONWEALTH ACT No. 203]

B. No. 2398

AN ACT TO AMEND PARAGRAPH (m) OF SECTION FOURTEEN HUNDRED AND SIXTY-FOUR OF THE REVISED ADMINISTRATIVE CODE, BY INCREASING THE FIXED TAX ON RETAIL LEAF TOBACCO DEALERS FROM TWENTY PESOS TO THIRTY PESOS PER ANNUM.

Be it enacted by the National Assembly of the Philippines:

SECTION 1. Paragraph.(m) of section fourteen hundred and sixty-four of the Revised Administrative Code is hereby amended so as to read as follows:

"SEC. 1464 (m).-Retail leaf tobacco dealers, thirty pesos."

SEC. 2. This Act shall take effect on January first, nineteen hundred and thirty-seven.

Approved, November 18, 1936.

4016

FIRST NATIONAL ASSEMBLY

Second Session

[COMMONWEALTH ACT No. 251]

B. No. 2661

AN ACT TO AMEND SECTION FOURTEEN HUNDRED AND SEVENTY-THREE OF THE ADMINISTRATIVE CODE, AS AMENDED BY COMMONWEALTH ACT NUMBERED TWO HUNDRED AND FIFTEEN. Be it enacted by the National Assembly of the Philippines:

SECTION 1. Section fourteen hundred and seventy-three of the Administrative Code, as amended by Commonwealth Act Numbered Two hundred and fifteen is hereby further amended to read as follows:

"SEC. 1473. Amount of privilege tax on occupation.Privilege taxes on occupation shall be collected as follows, the amount stated being the sum due for the whole year:

"(a) Lawyers, medical practitioners, land surveyors, architects, public accountants, and civil, electrical, mechanical, or mining engineers, insurance agents and sub-agents, fifty pesos.

"(b) Dental surgeons, opticians, photographers, engravers, and professional appraisers or connoiseurs of tobacco and other domestic or foreign products, forty pesos. "(c) Procuradores judiciales and veterinarians, forty pesos.

"(d) Pharmacists, chiropodists, manicurists, tattooers, and masseurs, twenty pesos.

"(e) Midwives and cirujanos ministrantes in medicine or dentistry, ten pesos.

"(f) Licensed ship masters and marine chief engineers, when employed and practicing as such, forty pesos.

"(g) Chief mates and marine second engineers, when employed and practicing as such, twenty-four pesos.

14002

« AnteriorContinuar »