Section 1.
Section one hundred and eighty-four of Commonwealth Act Numbered Four
hundred and sixty-six, as last amended by section one of Republic Act
Numbered Two hundred and seventeen, is further amended to read as
follows:
"Section 184. Percentage tax on sales of jewelry,
automobiles, toilet preparations, and others. — There shall be levied,
assessed and collected once only on every original sale, barter,
exchange, or similar transactions intended to transfer ownership of, or
title to, the articles hereinbelow enumerated a tax equivalent to
thirty per centum of the gross value in money of the articles so sold,
bartered, exchanged, or transferred, such tax to be paid by the
manufacturer, producer, or importer: Provided, That where the articles
are manufactured out of materials subject to tax under this section,
the total cost of such materials, as duly established, shall be
deductible from the gross selling price or gross value in money of the
manufactured articles:
"(a) Automobile chassis and bodies, the selling price
of which exceeds seven thousand pesos. A sale of automobile shall, for
the purpose of this section, be considered to be a sale of the chassis
and of the body together with parts and accessories with which the same
are usually equipped;
"(b) All articles commonly or commercially known as
jewelry, whether real or imitation; pearls, precious and semi-precious
stones, and imitations thereof; articles made of, or ornamented,
mounted or fitted with, precious metals or imitations thereof or ivory
(not including surgical instruments, silver-plated ware, frames or
mountings for spectacles or eyeglasses, and dental gold or gold alloys
and other precious metals used in filling, mounting or fitting of the
teeth); opera glasses, and lorgnettes;
"(c) Perfumes, essences, extracts, toilet waters,
cosmetics, petroleum jellies, hair oils, pomades, hair dressings, hair
restoratives, hair dyes, and any similar substance, articles, or
preparations, by whatsoever name known or distinguished, except tooth
and mouth washes, dentifrices, tooth pastes, and talcum or medicated
toilet powders; and any of the above which are used or applied or
intended to be used or applied for toilet purposes: Provided, That the
tax herein imposed shall not apply to toilet preparations on which the
specific tax established in section one hundred and twenty- seven has
been paid; and
"(d) Dice and mahjong sets."
Sec. 2. Section one hundred and eighty-five of
Commonwealth Act Numbered Four hundred and sixty-six, as last amended
by section two of Republic Act Numbered Two hundred and seventeen, is
further amended to read as follows:
"Section 185. Percentage tax on sales of automobiles,
sporting goods, refrigerators, musical instruments and others. — There
shall be levied, assessed, and collected once only on every original
sale, barter, exchange, or similar transaction intended to transfer
ownership of, or title to, the articles hereinbelow enumerated, a tax
equivalent to fifteen per centum of the gross selling price or gross
value in money of the articles so sold, bartered, exchanged or
transferred, such tax to be paid by the manufacturer, producer, or
importer: Provided, That where the articles are manufactured out of
materials subject to tax under this section and section one hundred and
eighty-six the total cost of such materials, as duly established, shall
be deductible from the gross selling price or gross value in money of
the manufactured articles:
"(a) Automobile chassis and bodies, the selling price
of which exceeds five thousand pesos but does not exceed seven thousand
pesos each: Provided, That if the selling price of an automobile does
not exceed five thousand pesos, the same shall be taxed at the rate of
ten per centum of such selling price. A sale of automobile shall, for
the purposes of this section, be considered to be a sale of the chassis
and of the body together with parts and accessories with which the same
are usually equipped;
"(b) Watches and clocks, the value of which exceeds
fifty pesos each; marine glasses, field glasses, binoculars; and
cinematographic films of not more than eight millimeters in width;
"(c) Polo mallets and balls; golf bags, clubs and
balls; fishing rods and reels; and chess and checker boards and pieces;
"(d) Beauty parlor equipment;
"(e) Refrigerators of more than seven cubic feet:
Provided, That refrigerators of seven cubic feet or less shall be taxed
at the rate of ten per centum of the selling price;
"(f) Beverage coolers, ice cream cabinets, water
coolers, food and beverage storage cabinets, ice-making machines, and
mild cooler cabinets, each such article having or being primarily
designed for use with, a mechanical refrigerating unit operated by
electricity, gas, kerosene, or other means;
"(g) Phonographs, combination radio and phonograph
sets; and phonograph records;
"(h) Cartridges or other forms of ammunition (except
those for caliber .22 firearms): Provided, however, That no tax shall
be collected on cartridges or other forms of ammunition sold and
delivered directly to the Philippine Army for their actual use or
issue;
"(i) Electric fans andr circulators; electric, gas or
oil water heaters; electric flat irons, electric or oil appliances of
the type used for cooking, warming, or keeping warm food or beverages
for consumption on the premises; electric mixers, whippers, and
juicers; and household type electric vacuum cleaners: Provided, That
electric flat irons the selling price of which does not exceed fifty
pesos shall be taxed at the rate of ten per centum;
"(j) Unexposed photographic films (including motion
picture films but not including X-Ray films), photographic plates and
sensitized paper; photographic apparatus and equipment; and any
apparatus or equipment designed especially for use in the taking of
photographs or motion pictures or in the developing, printing, or
enlarging of photographs or motion picture films;
"(k) Neon-tube signs, electric signs, and electric
advertising devices;
"(l) Washing machines of all types;
"(m) Air-conditioning units and parts or accessories
therefor;
"(n) Mechanical lighters;
"(o) Upholstered furniture (except rattan); tables,
desks, chairs, showcases, bookcases, lockers, and cabinets (other than
filing cabinets) of which wood, rattan or bamboo is not the component
material of chief value, but not including iron or steel chairs and
tables costing not more than six pesos each and medical or dental
equipment or apparatus;
"(p) Textiles in the piece, wholly or in chief value
of silk, wool, linen or nylon; and
"(q) Fountain pens and parts or accessories thereof
the gross selling price of which exceeds fifteen pesos: Provided, That
if their selling price does not exceed fifteen pesos, they shall be
taxed at the rate prescribed in section one hundred and eighty-six
hereof."
Sec. 3. This Act shall take effect upon its
approval.
Approved: June 18, 1949
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