A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Search for www.chanrobles.com
ACTS
PLEASE CLICK HERE FOR THE LATEST ➔ PHILIPPINE LAWS, STATUTES & CODES
ON-LINE
Sponsored
by: The
ChanRobles Group
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
THE CHAN ROBLES VIRTUAL LAW LIBRARY - GLANCE
Philippines|Worldwide|The Business Page
ACT NO. 1652
ACT NO. 1652 - AN ACT TO AMEND ACT
NUMBERED EIGHTY-THREE BY ENABLING PROVINCIAL BOARDS TO INCREASE THE
AMOUNT OF THE CEDULA TAX AND APPLY THE INCREASED REVENUE TO THE
CONSTRUCTION, REPAIR, AND MAINTENANCE OF ROADS AND BRIDGES, AND
AMENDING SECTIONS ONE HUNDRED AND TWENTY-ONE AND ONE HUNDRED AND
FORTY-NINE OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE TO CORRESPOND
Section 1. Act Numbered Eighty-three is hereby amended by
adding thereto a new section to be numbered forty-five and to read as
follows:
"SECTION 45. The provincial board of any province organized under the Provincial
Government Act, when in its judgment the public interests so require,
may in any year provide by resolution that the cedula tax payable in
said province for the following calendar year shall be two pesos. Such
resolution, before the first Monday in January of the calendar year for
which it is made effective, shall be duly published in the manner
prescribed for proclamations by section seventy-four of the Municipal
Code, and a copy of such resolution shall be conspicuously posted in
every municipal treasurer's office in the province and in each
presidencia. The effect of such resolution shall be to increase the
amount of the cedula tax from one peso to two pesos, and if such
increased cedula tax is not paid on or before the last Saturday and
April of said calendar year no certificate of registration shall be
issued by the provincial treasurer or his authorized deputies except
upon the payment of the sum of four pesos therefor, and the resolution
required by this section be posted shall contain a statement to that
effect. The cedula forms issued for the collection of the tax
authorized in this section shall be similar to the cedula forms now
issued for the collection of the regular cedula tax. In case the
payment of the cedula tax is made on or before the last Saturday of
April of said calendar year, the cedula or certificate of registration
shall have plainly printed thereon the words "Road and bridge fund, one
peso," and, in case such cedula tax is not paid until after the last
Saturday of April of said calendar year, the cedula or certificate of
registration shall have plainly printed thereon the words "Road and
bridge fund, two pesos." The Collector of Internal Revenue shall be the
custodian of all such cedulas or certificates of registration, and
shall supply them to provincial treasurers for issue in the same manner
as the regular cedulas are issued or sold under existing law. The
Collector of Internal Revenue shall report to the Insular Auditor the
total number and value of all the cedulas provided in this section
received by him from the Bureau of Printing and issued by him to
provincial treasurers. All residents of a province subject to the
payment of a cedula tax wherein the increase herein provided is in
effect shall pay the same within the province, and payment thereof in
any province other than that of their residence shall not exempt such
residents from paying also in the province in which they reside the
additional cedula tax for which provision may be made by resolution of
the provincial board in accordance with this section. All collections
shall be made, and payment thereof enforced, in the manner provided in
Act Numbered Eleven hundred and eighty-nine, as amended, and under such
rules and regulations as the Collector of Internal Revenue may
prescribed. One-half of the total cedula tax collected under authority
of a resolution of a provincial board adopted in accordance with this
section shall be disposed of as provided by existing law and the other
half of the total tax so collected shall be deposited in the road and
bridge fund of the province within which such collections are made and
shall be used solely for the construction, maintenance, and repair of
public highways and bridges.
"Every provincial board availing
itself of the authority conferred in this section shall transmit to the
Executive Secretary, to the Insular Auditor, and to the Collector of
Internal Revenue certified copies of the resolution of the provincial
board imposing such increased cedula tax for the purposes aforesaid.
The resolution of the provincial board provided for by this section
shall be transmitted as aforesaid not later than the first day of
October immediately proceeding the first Monday in January of the
calendar year for which the cedula tax therein provided for is made
effective.
Sec. 2. Section one hundred and twenty-one of Act
Numbered Eleven hundred and eighty-nine is hereby amended by adding at
the end thereof the following proviso:
"AND PROVIDED FURTHER, That in
those provinces wherein the price of cedulas shall have been increased
according to the provisions of the Provincial Government Act, as
amended, such price shall be as fixed by the provincial board under the
authority of the last-named Act."
Sec. 3. Section one hundred and forty-nine of Act
Numbered Eleven hundred and eighty-nine is hereby amended by adding at
the end thereof the following proviso:
"PROVIDED, That in those
provinces wherein the price of cedulas shall have been increased
according to the provisions of the Provincial Government Act as
amended, the additional amount collected by virtue thereof shall be
applied to the purposes therein specified."
Sec. 4. The public good requiring the speedy
enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of
procedure by the Commission in the enactment of laws," passed September
twenty-sixth, nineteen hundred.
Sec. 5. This Act shall take effect on its passage.
chanrobles virtual law library
Back
to Home
- Back
to Main
Since 19.07.98.