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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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ACT NO. 2015
ACT NO. 2015 - AN ACT TO AMEND ACT
NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE
LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY IMPOSING A TAX AT THE
RATE OF SEVENTY CENTAVOS PER LITER ON ALL DISTILLED SPIRITS AND
MANUFACTURED LIQUORS, WITH CERTAIN EXCEPTIONS, AND BY EXTENDING THE
MEANING OF THE TERM "MANUFACTURED LIQUORS" AS USED IN SAID ACT SO AS TO
INCLUDE CERTAIN MEDICINAL, TOILET, AND OTHER LIQUID PREPARATIONS; AND
FOR OTHER PURPOSES
Section 1. Subsection (a) of section seventy-four of Act
Numbered Eleven hundred and eighty-nine, known as "The Internal Revenue
Law of Nineteen hundred and four," as amended, is hereby further
amended so as to read as follows:
"(a) Except as
hereinafter provided there shall be levied and collected on all
distilled spirits and manufactured liquors manufactured in the
Philippine Islands for domestic sale or consumption a tax of seventy
centavos on each liter of proof spirits: Provided, That on all
distilled spirits and manufactured liquors produced by the fermentation
of sap from the nipa, coconut, or buri palm; juice, sirup, or sugar of
the cane, there shall be levied and collected a tax of twenty-five
centavos per proof liter: And Provided Further, That for the purposes
of this article the term 'manufactured liquors' shall include liquid
medicinal and toilet preparations, flavoring extracts, and all other
preparation, of which, excluding the water, distilled spirits form the
chief ingredient. The tax imposed by this section shall be paid by the
distillery owners or persons having possession of such spirits before
removal from the distillery or bonded warehouse, and the tax shall be
collected on the whole number of proof liters and shall be increased in
proportion for any greater strength than the strength of proof spirit
as defined in this article, and every fractional part of a liter,
amounting to a half liter or over in a cask or package, shall be taxed
as a liter, and any fractional part of a liter less than a half in a
cask or package shall be exempted from tax: Provided, That any package
of spirits the total contents of which are less than a liter shall be
taxed as one liter."
Sec. 2. The public good requiring the speedy
enactment of this bill, the same shall take effect on its passage in
accordance with section one of Act Numbered Nineteen hundred and
forty-five of the Philippine Legislature.
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