PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
ACTS
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ACT NO. 2085 - AN ACT AMENDING
PARAGRAPHS ONE, SEVEN AND EIGHT OF SECTION SIXTY-EIGHT, SECTION ONE
HUNDRED AND FORTY-SEVEN AND SECTION ONE HUNDRED AND FORTY EIGHT OF ACT
NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE ENTITLED: "THE INTERNAL REVENUE
LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY DEFINING SMALL
MANUFACTURERS OF TUBA, BASSI, TAPUY, OR LIKE DOMESTIC FERMENTED
LIQUORS, BY IMPOSING AN ANNUAL LICENSE TAX ON RETAIL DEALERS IN SUCH
LIQUORS FOR THE BENEFIT OF THE MUNICIPALITIES, AND BY AMENDING THE
DEFINITION OF WHOLESALE DEALERS IN SUCH LIQUORS
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| Section 1. Paragraph one of section sixty-eight of Act
Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue
Law of Nineteen hundred and four," as amended, is hereby further
amended so as to read as follows: "1. Every
brewer shall pay two hundred pesos. Every person who manufactures
fermented liquors of any description for sale or delivery to others,
except small manufacturers of Tuba, Bassi, Tapuy, or like domestic
fermented liquors, shall be deemed a brewer. Manufacturers whose daily
production does not exceed two hundred liters of Tuba, Bassi, Tapuy, or
like domestic fermented liquors, shall be considered small
manufacturers."
Sec. 2. Paragraph seven of section sixty-eight of said Act, as amended, is hereby further amended so as to read as follows: "7. Every
retail dealer in fermented liquors shall pay forty pesos. Every person
who for himself or on commission sells or offers for sale foreign or
domestic fermented liquors in quantities of two decaliters or less at
any one time shall be regarded as a retail dealer in fermented liquors,
and the payment of a license tax as a wholesale or retail liquor dealer
or the payment of any other license tax shall not relieve any person
who sells fermented liquors from the payment of the license tax imposed
in this paragraph: Provided, That every retail dealer in Tuba, Bassi,
Tapuy, or like domestic fermented liquors shall pay ten pesos."
Sec. 3. Paragraph eight of section sixty-eight of said Act, as amended, is hereby further amended so as to read as follows: "8. Every
wholesale dealer in fermented liquors shall pay sixty pesos. Every
person who for himself or on commission sells or offers for foreign or
domestic fermented liquors in larger quantities than two decaliters at
any one time shall be regarded as a wholesale dealer in fermented
liquors: Provided, That no brewer who has given the required bond and
paid the license tax imposed in paragraph one of this section, and who
sells only fermented liquors of his own production in the original
packages at the place of manufacture, shall be required to pay the
license tax imposed in this paragraph on account of such sales. Every
person who sells or offers to sell, for himself or on commission,
foreign or domestic distilled spirits, or wines, or fermented liquors
other than Tuba, Bassi, Tapuy, or like domestic fermented liquors to
other persons for the purpose of resale, shall likewise be deemed to be
a wholesale liquors dealer or wholesale dealer in fermented liquors, as
the case may be, irrespective of the quantities of such distilled
spirits, wines or fermented liquors sold at one time."
Sec. 4. The second paragraph of section one hundred and forty-seven of said Act is hereby amended so as to read as follows: "2. All license
taxes, except licenses on theaters, museums, cockpits, concert halls,
pawnbrokers, circuses, billiard rooms, and retail dealers in Tuba,
Bassi, Tapuy or like domestic fermented liquors."
Sec. 5. Section one hundred and forty-eight of said Act is hereby amended so as to read as follows: "SECTION 148. The proceeds of the following taxes shall be for the exclusive benefit
of the municipality wherein the same are assessed and collected:
"License taxes on theaters, museums, cockpits, concert halls, pawnbrokers, circuses, billiard rooms, and retail dealers in Tuba, Bassi, Tapuy or like domestic fermented liquors." Sec. 6. This Act shall take effect on January first, nineteen hundred and twelve. |
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08.10.05.