WHEREAS, it
is the policy of the government to levy an annual privilege fixed tax
on business dealing in goods subject to specific tax; chanroblesvirtualawlibrary
WHEREAS, gasoline and LPG dealers although selling products that are
subject to specific tax are presently subjected to a graduated annual
privilege tax based upon their annual gross sales;chanroblesvirtualawlibrary
WHEREAS, the said dealers are performing a function vital to the
country and a tax on them which is made dependent on the price of oil
products is not conducive to the viability of the industry;chanroblesvirtualawlibrary
WHEREAS, due to the high cost of oil products, there is a need to
stabilize the tax and to classify the industry under the same category
as other dealers of goods subject to specific tax;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines by
virtue of the powers vested in me by the Constitution, do hereby order
and decree the following: chanroblesvirtualawlibrary
Section 1. Section 192 (3) of the National Internal
Revenue Code of 1977, as amended by Presidential Decree No. 1617 is
hereby amended by adding two new paragraphs after paragraph (oo) as
follows:cralaw:red
"(pp) Dealers of gasoline and/or petroleum products
shall be subject to an annual fixed tax as follows:cralaw:red
1. Class "A" service stations
P12,000
2. Class "B" service stations 6,000
3. Class "C" service stations 3,000
4. Filing Stations 1,000
5. Curb pumps 500
For the above purposes, gasoline stations shall be
defined as follows: chanroblesvirtualawlibrary
A. Service Station — petroleum products retail outlet
with a building and driveway located on premises near or abutting a
street or highway where gasoline, kerosene, diesel, lubricants and any
of their derivatives including car care products may be dispensed and
sold and car care services rendered to motorists and the general public.
B. Filling Station — petroleum retail outlet with
building, driveway and pump island. Its business is generally confined
to the sale of gasoline, kerosene, diesel, lubricants and any of their
derivatives. It includes marine outlets, whether mobile or stationery.
C. Crub Pumps — petroleum products retail outlet
which generally has no separate building and driveway and offers no
other services except to sell gasoline, kerosene, diesel, lubricants
and any of their derivatives. Filling of the customer's vehicle or a
purchaser's receptacle is done at the curb side of a road.
Service stations are further classified into class A, B and C with
following general description:cralaw:red
Land Area Lube
Pump Wash Rack
(in sq. m.) Bays
Island Hoist
Class "A" 1501 or more 2(minimum)
3(minimum) (minimum)
Class "B" 1001 - 1500 2(maximum)
2(minimum) 1
Class "C" 1000 or less 1(maximum)
1(minimum) 1
"(qq) Dealers of liquified petroleum gas, six
thousand pesos, if the annual sales during the preceding year exceeds
1,200,000 kilograms; four thousand pesos if the sales exceeds 900,000
kilograms but does not exceed 1,200,000 kilograms; two thousand pesos
if the sales exceeds 600,000 kilograms but does not exceed 900,000
kilograms; one thousand pesos if the sales exceed 300,000 kilograms but
does not exceed 600,000 kilograms; and five hundred pesos if the sales
does not exceed 300,000 kilograms." chanroblesvirtualawlibrary
Section 2. This Decree shall take effect beginning
calendar year 1980.
DONE in the City of Manila,
this 28th day of January in the year of Our Lord, nineteen hundred and
eighty.
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