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PHILIPPINE LAWS, STATUTES & CODES
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
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| REPUBLIC ACT NO. 359 - AN
ACT TO PROVIDE FOR UNIFORM TAXES AND FEES PAYABLE IN RESPECT TO THE
WIRELESS RECEPTION AND/OR TRANSMISSION OF WORDAGE, PICTURES OR OTHER
MATTER INTENDED FOR PUBLICATION |
| Section 1. The
provisions of existing laws to the contrary notwithstanding, all
persons, firms or corporations operating a wireless received and/or
transmitting station for wireless reception and/or transmission of
wordage, pictures or other matter intended for publication, either in
the public press or by means of broadcast radio news, and not devoted
principally to the reception and/or transmission of advertisements,
shall be subject to the payment of the real property tax, the basic
annual and additional residence taxes, and the income tax, which shall
be in lieu of all other taxes. They shall, in addition, pay such fees
and charges as are or may be imposed by executive order or regulation,
such as filing fees, construction permit and station license fees, and
annual permit fees.
Sec. 2. This Act shall take effect upon its
approval. Approved: June 4, 1949 |
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