A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the
Chan Robles Virtual Law Library
PRESIDENTIAL DECREE NO. 1299
PRESIDENTIAL DECREE NO. 1299
- AMENDING Section 206 (CATERER'S TAX) AND Section 268 (AMUSEMENT
TAXES) OF THE NATIONAL INTERNAL REVENUE CODE OF 1977
|
chanroblesvirtualawlibrary
WHEREAS,
the tax on keepers of restaurants and other eating places, formerly
levied under the second paragraph of Section 191 of the National
Internal Revenue Code of 1939, as amended, was re-enacted with some
amendments and made into a separate section numbered 191-A and
denominated as caterer's tax by virtue of R.A. 6110; chanroblesvirtualawlibrary
WHEREAS, under the amendments introduced by R.A. 6110, clubs of any
kind and nature (irrespective of the disposition of their net income
and whether or not they cater exclusively to members of their guests)
are required to pay a tax of three per centum of their gross receipts
from the sale of food or refreshment and seven per centum of their
gross receipts from the sale of distilled spirits, fermented liquors or
wines, in common with proprietors or operators of restaurants,
refreshment parlors and other eating places catering to and open to the
general public;chanroblesvirtualawlibrary
WHEREAS, the said caterer's tax was carried over to the National
Internal Revenue Code of 1977 and is now found in Sec. 206 thereof;chanroblesvirtualawlibrary
WHEREAS, the 20% tax imposed by said Sec. 206 on proprietors or
operators of restaurants, refreshment parlors, bars and cafes and other
eating places maintained inside the premises of a cockpit, cabaret, day
or night club and the 20% amusement tax imposed under Sec. 268 of the
same Code on the same establishments have been found to be
prohibitively high and adversely affect the development of the tourist
industry in our country.
NOW THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by
virtue of the powers in me vested by the Constitution, do hereby order
and decree:cralaw:red
Section 1. Section 206 of the National Internal
Revenue Code of 1977 is hereby amended to read as follows:cralaw:red
"Sec. 206. Caterers. — A caterer's tax is hereby
imposed as follows:cralaw:red
(1) On proprietors or operators of restaurants,
refreshment parlors and other eating places, including clubs and
caterers, three per cent of their gross receipts; chanroblesvirtualawlibrary
(2) On proprietors of operators of restaurants, bars,
cafes and other eating places, including clubs, where distilled
spirits, fermented liquors or wines are served, three per cent of their
gross receipts from the sale food or refreshments and seven per cent of
their gross receipts from sale of distilled spirits, fermented liquors
or wines. Two sets of commercial invoices or receipts serially numbered
in duplicate shall be separately prepared and issued, one for each sale
of food or refreshment served and another for each sale of distilled
spirits, fermented liquors or wines served, the originals of the
invoices or receipts to be issued to the purchaser or customer;chanroblesvirtualawlibrary
(3) On proprietors or operators of restaurants,
refreshment parlors, bars, cafes and other eating places which are
maintained within the premises or compound of a cockpit, cabaret, night
or day club, Jai-alai, race track, or which are accessible to patrons
of such cockpit, cabaret, night or day club, Jai-alai, race track by
means of a connecting door or passage, ten per centum in the case of
cockpit, twelve per centum in the case of cockpit, twelve per centum in
the case of cabaret, night or day club, and twenty per centum in the
case of Jai-alai and race track, of their gross receipts:cralaw:red
Where the establishments enumerated above are operated or maintained by
clubs of any kind or nature (irrespective of the disposition of their
net income or whether or not they cater exclusively to members or their
guests), the keepers of the establishments shall pay the corresponding
tax at the rates fixed above."
Section 2. Section 268 of the National Internal
Revenue Code of 1977 is hereby amended to read as follows:cralaw:red
"Sec. 268. Amusement Taxes. — There shall be
collected from the proprietor, lessee or operator of cockpits, night or
day clubs, Jai-alai, race tracks, a tax equivalent to ten per centum in
the case of cockpits, twelve per centum in the case of cabarets night
or day clubs, and twenty per centum in the case of Jai-alai and race
tracks, of their gross receipts, irrespective of whether or not any
amount is charged or paid for admission. For the purpose of amusement
tax, the term "gross receipts" embraces all the receipts of the
proprietor lessee or operator of the amusement place.
The taxes imposed herein shall be payable at the end of each quarter
and it shall be the duty of the proprietor lessee, or operator
concerned, within twenty days after the end of each quarter, to make a
true and complete return of the amount of the gross receipts derived
during the preceding quarter and pay the tax due thereon. If the tax is
not paid within the time prescribed above, the amount of the tax shall
be increased by twenty-five per centum, the increment to be part of the
tax.
In case of willful neglect to file the return within the period
prescribed herein, or in case of 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. chanroblesvirtualawlibrary
Section 3. This Decree is hereby made part of the law
of the land and shall take effect immediately.
Done in the City of
Manila, this 8th day of February, in the year of Our Lord, Nineteen
Hundred and seventy-eight.
|
Back
to Home
- Back
to Main
chanroblesvirtuallawlibrary
Since 19.07.98
|