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BATAS PAMBANSA BILANG. 36BATAS PAMBANSA BLG. 36 - AN ACT
IMPOSING AN ENERGY TAX ON ELECTRIC POWER CONSUMPTION
Section 1. Energy
Tax on Electric Power Consumption. — In line with the objective of
conserving energy and promoting efficient utilization thereof, there is
hereby imposed, levied, and collected a tax on the monthly electric
power consumption of every residential customer of electric power
utilities, determined in accordance with the following schedule:
If the Monthly KWH
Consumption is The tax shall be
Not over 650 kilowatt-hours Exempt
Over 650 kilowatt-hours but P0.10 per kilowatt-hour
in
not over 1,000 excess of 650
kilowatt hours
kilowatt-hours
Over 1,000 kilowatt-hours P35.00 plus P0.20 per
but not over 1,500 kilowatt-hour
in excess of
kilowatt-hours 1,000 kilowatt-hours
Over 1,500 kilowatt hours P135.00 plus P0.35 per
kilowatt-hour in excess of 1,500 kilowatt-hours
Provided, however, That in areas outside Metro Manila where the
electric power rates (excluding the energy tax) are equal to or higher
than the electric power rates (including the energy tax) prevailing in
Metro Manila, the energy tax referred to in this section shall not
apply: Provided, further, That in areas outside Metro Manila where the
prevailing electric power rates (excluding the energy tax) are less
than the prevailing electric power rates (including the energy tax) in
Metro Manila, then the energy tax to be imposed in the former shall be
equal to the difference or the full amount of energy tax, whichever is
lower; Provided, finally, That the tax paid under this Act shall not be
allowed as a deduction for income tax purposes.
Sec. 2. Payment and Remittance. — The energy tax
referred to in the preceding section shall be paid to and withheld by
electric utilities from their respective residential customers along
with their monthly electric billings.
The owner, proprietor, operator or any person in charge of the electric
utility shall, within twenty (20) calendar days after the end of each
calendar months in which the tax is collected, file a true and correct
return with the Commissioner of Internal Revenue in the manner or form
to be prescribed by the Ministry of Finance and remit within the same
period the total amount of tax so collected.
Sec. 3. Penalties. — If the tax is not remitted
within the prescribed period, the owner, proprietor, operator or any
person in charge of the electric utility shall be liable for the amount
equivalent to twenty-five per centum of the tax due. In case of willful
neglect to file the return within the period prescribed in the
preceding section, or in case a false or fraudulent return is wilfully
made, there shall be added to the tax or to the deficiency tax, in case
any payment has been made on the basis of the return before the
discovery of the falsity or fraud, a surcharge of fifty per centum of
its amount. The amount so added to any tax shall be collected at the
same time and in the same manner and as part of the tax unless the tax
has been paid before the discovery of the falsity or fraud, in which
case, the amount so assessed shall be collected in the same manner as,
the tax.
Sec. 4. Rules and Regulations. — The Ministry of
Finance in consultation with the heads of appropriate government
agencies shall promulgate the necessary rules and regulations for the
effectively enforcement of this Act.
Sec. 5. Repealing Clause. — All other laws,
decrees, orders and regulations or parts thereof, which are
inconsistent with this Act are hereby repealed or modified
accordingly.
Sec. 6. Effectivity. — This Act shall take effect
immediately upon its approval.
Approved: September 7, 1979.
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