REPUBLIC ACT NO. 4574 - AN ACT TO
AMEND SUBSECTION (B) OF SECTION ONE HUNDRED EIGHTY-TWO AND THE FIRST
PARAGRAPH OF SECTION ONE HUNDRED NINETY-ONE OF THE NATIONAL INTERNAL
REVENUE CODE, AS AMENDED
Section 1. Subsection (B) of Section one hundred eighty-two
of the National Internal Revenue Code, as amended, is hereby further
amended to read as follows:
"(B) On Occupation. — Annual taxes on occupation
shall be collected as follows:
"(1) Seventy-five pesos:
"(a) Lawyers, medical practitioners, architects,
interior decorators, certified public accountants, civil, electrical,
chemical, mechanical, mining or sanitary engineers, insurance agents
and sub-agents, customs brokers, marine surveyors, actuaries,
registered master plumbers, veterinarians, dental surgeons, opticians,
commercial aviators, professional appraisers or connoisseurs of tobacco
and other domestic or foreign products, licensed ship masters and
marine chief engineers;
"(b) Mechanical plant engineers, junior mechanical
engineers and certified plant mechanics, unless he or she is a
professional mechanical engineer and has paid the corresponding fixed
tax for mechanical engineers.
"The term 'mechanical engineers', as used herein, means professional
mechanical engineers as defined in Commonwealth Act Numbered Two
hundred and ninety-four.
"(2) Fifty pesos:
"(a) Land surveyors, chief mates, marine second
engineers, pharmacists, registered nurses, chiropodists, tattooers,
masseurs, pelotaris, jockeys, professional actors or actresses, stage
performers, hostesses, statisticians, dietitians, commercial stewards
and stewardesses, flight attendants, insurance adjusters and embalmers;
"(b) Midwives, unless he or she is a registered nurse
and has paid the corresponding fixed tax for nurses;
"(c) Chemists, unless he or she is a registered nurse
and has paid the corresponding fixed tax for chemical engineers;
"(d) Associate electrical engineers, unless he or she
is a professional electrical engineer and has paid the corresponding
fixed tax for electrical engineers;
"(e) Marine officer, unless he is a marine engineer
or second engineer and has paid the corresponding fixed tax for marine
engineers or second engineers.
"Every professional legally authorized to practice his professional,
who has paid the corresponding annual privilege tax on professions as
herein imposed, shall be entitled to practice the profession for which
he has been duly qualified under the law, in all parts of the
Philippines without being subject to any other tax, charge, license or
fee for the practice of such profession: provided, however, that they
have paid to the office concerned the registration fees required by
their respective professions: provided, further, that any amount
collected in excess of the rates in effect prior to January one,
nineteen hundred and fifty-seven, shall be refunded or credited to the
taxpayer concerned subject to the provisions of Section s three hundred
and nine of this Code: and provided, finally, that any such
professional employed and performing duties in such professional
capacities but without the permission to practice their profession
during or after office hours to private or personal clienteles are
hereby exempted from the payment of such annual occupational taxes."
Sec. 2. The first paragraph of Section one hundred
ninety-one of the same Code, as amended, is hereby further amended to
read as follows:
"Sec. 191. Percentage tax on road, building
irrigation, artesian well, waterworks, and other construction work
contractors, proprietors or operators of dockyards, and others. — Road,
building, irrigation, artesian well, waterworks, and other construction
work contractors; arrastre contractors; persons engaged in the
installation of gas or electric light, heat, or power; persons selling
water, light, or power, except those paying a franchise tax;
proprietors or operators of dockyards, mine-drilling apparatus,
smelting plants, engraving plants, plating establishments, plastic
lamination establishments, vulcanizing and recapping establishments;
establishments for washing and/or greasing of motor vehicles, battery
charging, planning or surfacing and recutting of lumber; sawmills under
contract to saw and/or cut logs belonging to others; dry-cleaning or
dyeing establishments; steam laundries, laundries using washing
machines; photographic studios, telephone or telegraph lines or
exchanges, broadcasting or wireless stations; funeral parlors, shops
for the construction or repair of bicycles or vehicles of any kind,
mechanical devices, instruments, apparatus, or furniture of any kind,
shoe repairing by machine or any mechanical contrivance, and tailor
shops; beauty parlors, dressmakers, milliners, hatters, keepers of
hotels, lodging houses, stevedores, warehousemen, registered master
plumber contractors, smith, house or sign painters; lithographers,
publishers, except those engaged in the publication or printing and
publication of any newspaper, magazine, review or bulletin which
appears at regular intervals, with fixed prices for subscription and
sale, and which is not devoted principally to the publication of
advertisements; printers and bookbinders, business agents and other
independent contractors, except persons, associations and corporations
under contract for embroidery and apparel for export as well as their
agents and contractors shall pay a tax equivalent to three per centum
of their gross receipts."
Sec. 3. This Act shall take effect upon its
approval; except the taxes on additional occupations herein provided,
which shall commence in the year nineteen hundred and sixty-six.
Approved: June 19, 1965
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