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Batas Pambansa Bilang 36
AN
ACT IMPOSING AN ENERGY TAX ON ELECTRIC POWER CONSUMPTION.
chan
robles
virtual law library
BATAS
PAMBANSA BILANG 36AN
ACT IMPOSING AN ENERGY TAX ON ELECTRIC POWER CONSUMPTION.chan
robles
virtual law library
chan
robles virtual law librarySection
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:chanroblesvirtuallawlibrarychanrobles virtual law library
If
the Monthly KWH
Consumption
ischanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law libraryThe
Tax Shall Be
Not
over 650 kilowatt-hourschanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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Over
650 kilowatt-hours butchanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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per kilowatt-hour in
not
over 1,000chanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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chan
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of 650 kilowatt hours
kilowatt-hours
Over
1,000 kilowatt-hourschanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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plus P0.20 per
but
not over 1,500chanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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in excess of
kilowatt-hourschanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
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chan
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kilowatt-hours
Over
1,500 kilowatt hourschanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
chan
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plus P0.35 per
kilowatt-hour
in excess ofchanrobles virtual law library.chanrobles virtual law library.chanrobles virtual law library.
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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
willfully
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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