Presidential Decree No. 1358


PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES


P.D. No. 1358 : PHILIPPINE LAWS, STATUTES and CODES : ClubJuris

PRESIDENTIAL DECREES




MALACANG
M a n i l a

PRESIDENTIAL DECREE No. 1358

FURTHER AMENDING CERTAIN SECTIONS OF TITLE V OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED

WHEREAS, there is a need to restructure the sales tax system to make it more progressive and responsive to the requirements of a developing economy;

WHEREAS, certain luxury and semi-luxury articles should be reclassified based on their inherent essentialities consistently with present economic levels and conditions;

WHEREAS, to minimize the adverse effects of worldwide inflation, the sales tax rate of basic commodities should be reduced from 7% to 5%;

WHEREAS, local governments are in need of additional revenue to augment the funds needed in their development projects;

WHEREAS, in the interest of equity and in order to eliminate the double taxation of the present sales tax system as regards raw materials used in the manufacture of articles, there is need to adopt the tax credit method in computing the sales tax;

WHEREAS, in order to make the administration of the customs duty and advance sales tax or compensating tax simple, it is desirable to adopt a common base of valuation of imported articles for such levies;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby decree:

Section 1. Certain sections of Title V of the National Internal Revenue Code as amended, are hereby further amended to read as follows:

"Sec. 193. Payment of percentage taxes. (a) In general. Unless otherwise specifically provided, it shall be the duty of every person conducting a business on which a percentage tax is imposed under this Title, to make a true and complete return of the amount of his, her or its gross value of output actually removed from the factor or mill warehouse and within twenty days after the end of each quarter pay and the tax due thereon: Provided, That any person retiring from a business subject to the percentage tax shall notify the nearest internal revenue officer thereof, file his return or declaration, and pay the tax due thereon within twenty days after closing his business.

"For purposes of this section, sales on consignment shall be considered actually sold on the day of sale or sixty days after the date consigned, whichever is earlier.

"If the percentage tax on any business is not paid within the times specified above, the amount of the tax shall be increased by twenty-five per centum the increment to be a part of the tax and the entire unpaid amount shall be subject to interest at the rate of fourteen per centum per annum.

"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 such return before the discovery of the falsity or fraud, a surcharge of fifty per centum of its amount and the entire unpaid amount shall be subject to interest at the rate of fourteen per centum per annum. The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case, the amount so added shall be collected in the same manner as the tax.

"(b) Sales tax on imported articles. When the articles are imported, the percentage taxes established in Sections 194, 195, 196, 197, 198, 199 and 201 of this Code shall be paid in advance by the importer, in accordance with the regulations promulgated by the Secretary of Finance and prior to the release of such articles from customs' custody, based on the home consumption value or price (excluding internal excise taxes) thereof, plus ten (10) percent of such home consumption value or price, including postage, commission, customs duty and all similar charges, except freight and insurance, plus one hundred per centum of such total value in the case of articles enumerated in Sections 194 and 195; fifty per centum in the case of articles under Sections 196 and 197; and twenty-five per centum in the case of articles under Sections 198, 199 and 201. The tax imposed in this section shall not apply to articles to be used by the importer himself in the manufacture or preparation of articles subject to specified tax; Provided, however, That where the National Economic and Development Authority certifies to the availability of local raw materials of sufficient quantity, comparable quality and price to meet the needs of manufactures subject to specific tax the importation of such raw materials shall be subject to the tax herein imposed.

The home consumption value or price under this section shall be the value or price declared in the consular, commercial, trade or sales invoice, certified to as correct under penalties of perjury by the Philippine consul at the port of origin if there is any. Where there exists a reasonable doubt as to the value or price of the imported article declared in the entry, the correct value of the article shall be ascertained from the reports of the revenue attachor commercial attach(foreign trade promotion attach, pursuant to Republic Act Numbered Fifty-Four Hundred and Sixty six or other Philippine diplomatic officers and from such other information that may be available to the Bureau of Customs.

From the data gathered, the Commissioner of Customs shall ascertained and establish the home consumption values of articles exported to the Philippines and shall publish such lists of values from time to time.

When the dutiable value provided for in the preceding paragraphs cannot be ascertained for failure of the importer to produce the documents mentioned above or where there exists a reasonable doubt as to dutiable value of the imported articles declared in the entry, it shall be the domestic wholesale selling price of such or similar article in Manila or other principal markets in the Philippines on the date the tax becomes payable on the articles in the usual wholesale quantities and in the ordinary course of trade, minus

(a) Twenty percent thereof for expenses and profits; and

(b) Duties and taxes paid thereon.

"The tax herein shall be collected in all cases where the original importer sold, transferred, or negotiated the imported articles to third persons before released thereof from customs' custody, regardless of the tax status of the original importer and the indorsee or transferee, the same to be paid by the transferee and/or indorsee.

"The provisions of this Code shall not be construed as nullifying whatever interpretation the government has given to the word `importer' heretofore.

"In the case of tax-free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or entities, the purchasers shall be considered the importers thereof. The tax due on such articles shall constitute a lien on the article itself superior to all other charges or liens irrespective of the possessor thereof."

(c) Flexibility Clause. In the interest of the national economy and general welfare, and subject to the limitations herein prescribed, the President, upon recommendation of the Secretary of Finance and the National Economic and Development Authority, is hereby empowered to:

a. Revise the rates of percentage taxes;

b. Change the classification of the articles enumerated in Sections 194, 195, 196, 197, 198, 199 and 201; and

c. Revise the taxable base levels in Sections 195 and 197.

The existing rates may be increased by not more than 50% or decreased by not more than 10%. The existing price levels may be increased or decreased by not more than 50%.

The above authority may be exercised by the President if any of the following conditions exists:

1. Economic conditions render it necessary to increase revenue, or re-direct expenditure or consumption patterns by increasing or decreasing the rate of percentage tax on certain commodities; or

2. Where, in the light of technological and social changes, it is necessary to classify new products or to reclassify articles subject to the sales tax on the basis of the changed concepts of essentiality or the degree of manufacturing done; or

3. Whenever by reason of fluctuation of currency and/or inflation, the existing taxable base levels are no longer realistic or consistent with current price levels, it is necessary to revise the same to conform to existing conditions; or

4. Where it is necessary to counter adverse action on the part of another country.

(d) Value-Added Tax. The provision of this title to the contrary notwithstanding, when public interest so requires, the President, upon recommendation of the Secretary of Finance, may subject the second sale of any article taxable under this title to a value-added tax at the same rates hereinafter provided, based on the gross selling price or gross value in any of the articles sold, bartered, exchanged or transferred. In case an article has been made subject to the value-added tax by the President, the tax credit method shall be applied in computing the tax due.

"Sec. 194. Percentage tax on sales of non-essential articles. There shall be levied, assessed and collected once only on every original sale, barter, exchange, or similar transaction for nominal or valuable consideration intended to transfer ownership of, or title to, the articles hereinbelow enumerated a tax equivalent to fifty 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 or producer:

"(a) 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 and dental instruments, silver plated wares, frames or mounting 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 longnettes. The term "precious metals" shall include platinum, gold, silver, and other metals of similar or greater value. The term "imitation thereof" shall include plating and alloys of such metals.

"(b) Perfumes, essences, extracts, toilet waters, cosmetics, hair dressings, hair dyes, hair restoratives, aromatic cachous, toilet powders, except tooth and mouth washes, dentrifices, tooth paste, talcum and medicated toilet powders, hair oils and pomades.

"(c) Dice, mahjong sets and playing cards.

"(d) Juke boxes.

"(e) Similar or analogous articles, substances or preparations to those enumerated above as determined by the Secretary of Finance upon the recommendation of the Commissioner of Internal Revenue based on the inherent essentiality of the product.

Any percentage, specific or mining tax paid under this title, title IV or title VII, respectively, on domestically manufactured, processed or produced, or imported raw materials, part, accessory or other article forming part of the finished product shall be credited against the sales tax due on the finished product: Provided, however, That in case the total tax paid on the raw material, part, accessory or other article exceeds the amount of the sales tax due on the finished product, the excess shall be credited against the sales tax liabilities of the manufacturer for the succeeding taxable quarter: And, provided, furthermore, That the amount of the tax on the raw material, part, accessory or other article shall be indicated as a separate item in the sales invoice.

Whenever the finished product subject to sales tax is manufactured or produced out of any raw material, part, accessory of other article which is exempt from tax, the tax otherwise due on the latter shall be deemed to have been paid for purposes of the next preceding paragraph.

Any material, part or accessory of the abovementioned articles shall be taxed under this section.

"Sec. 196. Percentage tax on sales of semi-essential articles. 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 twenty-five 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 or producer.

(a) Luggage, trunks, valises, traveling bags, suitcases, satchels, overnight bags, hat boxes for use of travelers beach bags, bathing suit bags, brief cases made of leather or imitation leather, and salesman's sample and display cases; handbags, card, pass and key cases; toilet cases and other cases, bags and kits (without regard to size, shape, construction, or material from which made) for use in carrying toilet articles of wearing apparel;

(b) Harpsicord and accordions;

(c) Firearms and cartridges or other form of ammunitions;

(d) Electric, gas or oil water heaters; electric gas or oil appliances, other than stoves and ranges, of the type use for cooking, warming, or keeping warm food or beverage for consumption on the premises; electric mixers, whippers, and juicers; and household type electric vacuum cleaners or polishers;

(e) Washing machines, cloth dryers and combination washing machines and cloth dryers of all types;

(f) Mechanical lighters;

(g) Textiles wholly or in chief value of silk, wool, linen; nylon or other synthetic and/or chemical fabrics except those primarily intended for clothing; wool and silk hats; and furs and manufacturers, thereof;

(h) Toys and plaything of all sorts;

(i) Beverage coolers, ice cream cabinets, water coolers, food and beverage storage cabinets, ice-making machines, and mild cooler cabinets, each having, or being primarily designated for used with a mechanical refrigerating unit operated by electricity, gas, kerosene or other means;

(j) Air-conditioning units;

(k) Electricity and/or battery operated beauty equipment and accessories;

(l) Pianos, electric or electronic musical organ; and

(m) Similar or analogous article to those enumerated above, as determined by the Secretary of Finance upon recommendation of the Commissioner of Internal Revenue based on the inherent essentiality of the product.

Any percentage, specific, or mining tax paid under this title, title IV or title VII, respectively, on domestically manufactured, processed or produced, or imported raw materials, part accessory or other article forming part of the finished product shall be credited against the sales tax due on the finished product: Provided, however, That in case the total tax paid on the raw material, part, accessory or other article exceeds the amount of the sales tax due on the finished product, the excess shall be credited against the sales tax liabilities of the manufacturer for the succeeding taxable quarter. And, provided, further, That the amount of the tax on the raw material, part, accessory, or other article shall be indicated as a separate item in the sale invoice.

Whenever the finished product subject to sales tax is manufactured or produced out of any raw material, part, accessory or other article which is exempt from tax, the tax otherwise due on the latter shall be deemed to have been paid for purposes of the next preceding paragraph.

Any material, part or accessory of the abovementioned articles shall be taxed under this section.

"Sec. 197. Percentage tax on sales of certain semi-essential articles. there shall be levied, assessed, and collected once only on every original sale, barter, exchange, or similar transaction for nominal or valuable consideration intended to transfer ownership of, or title to, the articles hereinbelow enumerated, a percentage tax to be paid by the manufacturer or producer determined in accordance with the following schedules:

I. Locally Manufactured

A. Fountain pens and ball pens:

If the gross selling price does not exceed P25, the tax shall be 10% of such selling price; if it exceeds P25 but does not exceed P35, the tax shall be P2.50 plus 15% of the excess over P25;

If it exceeds P35 but does not exceed P45, the tax shall be P4 plus 20% of the excess over P35,

If it exceeds P45, the tax shall be P6 plus 25% of the excess over P45.

B. Chairs, sofas, beds, desk, show cases, book cases, lockers, cabinets except filing cabinets, medical and dental chairs:

If the gross selling price does not exceed P200, the tax shall be 10% of such selling price; if it exceeds P200 but does not exceed P300, the tax shall be P20 plus 15% of the excess over P200;

If it exceeds P300 but does not exceed P400, the tax shall be P35 plus 20% of the excess over P300;

If it exceeds P400, the tax shall be P55 plus 25% of the excess over P400.

C. Watches, clocks, cases and movements therefore:

If the gross selling price does not exceed P200, the tax shall be 10% of such selling price; if it exceeds P200 but does not exceed P300, the tax shall be P20 plus 15% of the excess over P200;

If it exceeds P300 but does not exceed P400, the tax shall be P35 plus 20% of the excess over P300;

If it exceeds P400, the tax shall be P55 plus 25% of the excess over P400.

D. Electric fans and exhaust fans.

If the gross selling price does not exceed P200, the tax shall be 10% of such selling price; if it exceeds P200 but does not exceed P300, the tax shall be P20 plus 15% of the excess over P200;

If it exceeds P400, the tax shall be P55 plus 25% of the excess over P400.

If it exceeds P400, the tax shall be P55 plus 25% of the excess over P400.

E. Electric, gas and oil stoves and ranges:

If the gross selling price does not exceed P500, the tax shall be 10% of such selling price; if it exceeds P500 but does not exceed P750, the tax shall be P50 plus 15% of the excess over P500;

If it exceeds P750 but does not exceeds P1,000, the tax shall be P87.50 plus 20% of the excess over P750;

If it exceeds P1,000, the tax shall be P137.50 plus 25% of the excess over P1,000.

F. On phonographs or gramophones; combination radio phonograph sets; tape recorders, video tapes recorders, tape decks, car stereos, cassette radio; and similar articles for reproducing and/or recording music, sound and image:

If the gross selling price does not exceed P500, the tax shall be 10% of such selling price; if it exceeds P500 but does not exceed P750, the tax shall be P50 plus 15% of the excess over P500;

If it exceeds P750 but does not exceed P1,000, the tax shall be P87.50 plus 20% of the excess over P750;

If it exceeds P1,000, the tax shall be P137.50 plus 25% of the excess over P1,000.

G. On television sets, combination radio and television sets; and combination radio-phonograph television sets:

If the gross selling price does not exceed P1,300, the tax shall be 10% of such selling price; if it exceeds P1,300 but does not exceed P1,600, the tax shall be P130 plus 15% of the excess of over P1,300;

If it exceeds P1,600 but does not exceed P1,900, the tax shall be P175 plus 20% of the excess over P1,600;

If it exceeds P1,900, the tax shall be P235 plus 25% of the excess over P1,900.

H. On household type refrigerators and freezers:

If the gross selling price does not exceed P1,900, the tax shall be 10% of such selling price; if it exceeds P1,900 but does not exceed P2,300 the tax shall be P190 plus 15% of the excess of over P1,900;

If it exceeds P2,300 but does not exceed P2,700, the tax shall be P250 plus 20% of the excess over P2,300;

If it exceeds P2,700, the tax shall be P330 plus 25% of the excess over P2,700.

I. Similar or analogous articles:

Similar or analogous articles of those mentioned above, as determined by the Secretary of Finance upon the recommendation of the Commissioner of Internal Revenue based on the inherent essentiality of the product, shall be subject to their respective classifications and rates as indicated above.

II. Imported Articles:

When the articles above-mentioned are imported the tax shall be twenty-five (25%) per centum of landed cost plus mark-up.

Any percentage, specified or mining tax paid under this title, title IV of title VII, respectively, on domestically manufactured, processed or produced, or imported raw materials, part, accessory or other article forming part of the finished product shall be credited against the sales tax due on the finished product: Provided, however, That in case the total tax paid on the raw material, part, accessory or other article exceeds the amount of the sales tax due on the finished product, the excess shall be credited against the sales tax liabilities of the manufacturer for the succeeding taxable quarter: And, provided, further, That the amount of the tax on the raw material, part, accessory, or other article shall be indicated as a separate item in the sales invoice.

When the finished product subject to sales tax is manufactured or produced out of raw materials, part, accessory or other article which is exempt from tax, the tax otherwise due on the latter shall be deemed to have been paid for purposes of the next preceding paragraph.

Any material, part, accessory of the above- mentioned articles shall be taxed under this section.

"Sec. 198. Percentage tax on sale of agricultural products. There shall be levied, assessed or collected once only on every original sale, barter, exchange and similar transaction either for nominal or valuable consideration, intended to transfer ownership of, or title to, the articles enumerated hereinbelow, a tax equivalent to one (1%) per centum of the gross selling price or gross value in money of the article so sold, bartered, exchanged or transferred, such tax to be paid by producers:

(a) Agricultural food products including ordinary salt and all kinds of fish and its by-products, whether in their state or not, except those subject to tax under Sections 201 and 203; and

(b) Agricultural Non-food products, whether in their original state or not when sold, bartered, or exchanged by the producer or owner of the land where produced except those subject to tax under Sec. 203.

When the articles mentioned in (a) and (b) above are imported, the tax shall be ten (10%) per centum of the landed cost plus mark-up.

The phrase "whether in their original state or not" means the transformation of said products by the application of simple processes to preserve or otherwise prepare said products for the market such as freezing, drying, salting, smoking or stripping.

"Sec. 199. Percentage tax on sales of other articles. There shall be levied, assessed or collected once only on every original sale, barter, exchange and similar transaction either for nominal or valuable consideration, intended to transfer ownership of, or title to, the articles not covered in Sections 194, 195, 196, 197, 198, and 201, a tax equivalent to ten (10%) 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 or producer: Provided, That any percentage, specific, or mining tax paid under this title, title IV or title VII, respectively, on domestically manufactured, processed or produced, or imported raw materials, part, accessory or other article forming part of the finished product shall be credited against the sales tax due on the finished product: Provided, however, That in case the total tax paid on the raw material, part, accessory or other article exceeds the amount of the sales tax due on the finished product, the excess shall be credited against the sales tax liabilities of the manufacturer for the succeeding taxable quarter: And, provided, further, That the amount of the tax on the raw material, part, accessory, or other article shall be indicated as a separate item in the sales invoice.

Whenever the finished product subject to sales tax is manufactured or produced out of any raw material, part, accessory or other article which is exempt from tax, the tax otherwise due on the latter shall be deemed to have been paid for purposes of the next preceding paragraph.

Any material, part or accessory of the abovementioned articles shall be taxed under this section.

"Sec. 200. Tax on tax-exempt products deemed paid. Whenever a tax-exempt product is used in the manufacture or production of any article, the sales, specific or mining taxes otherwise due on such tax- exempt product shall be credited against the sales and tax due on the manufactured article.

"Sec. 201. Percentage tax on sales of essential articles. There shall be levied, assessed and collected once only on every original sale, barter, exchange and similar transaction either for nominal or valuable consideration, intended to transfer ownership of, or title to, the articles enumerated hereinbelow, a tax equivalent to five (5%) 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 or producer.

"(a) Locally processed meat, milk, fish, and other sea foods;

"(b) Wheat flour;

"(c) Locally manufactured medicine;

"(d) Locally manufactured laundry soap and detergents;

"(e) Locally manufacture writing pads, notebooks and ordinary lead pencils;

"(f) Poultry, swine and cattle feeds; and

"(g) Cement.

Provided, That any percentage, specific, or mining tax paid under this title, title IV or title VII, respectively, on domestically manufactured, processed or produced, or imported raw materials, part, accessory or other article forming part of the finished product shall be credited against the sales tax due on the finished product: Provided, however, That in case the total tax paid on the raw material, part, accessory or other article exceeds the amount of the sales tax due on the finished product, the excess shall be credited against the sales tax liabilities of the manufacturer for the succeeding taxable quarter: And, provided, further, That the amount of the tax on the raw material, part, accessory, or other article shall be indicated as a separate item in the sales invoice.

Whenever the finished product subject to sales tax is manufactured or produced out of any raw material, part, accessory or other article which is exempt from tax, the tax otherwise due on the latter shall be deemed to have been paid for purposes of the next preceding paragraph.

Any material, part or accessory of the above articles shall be taxed under this section.

For purposes of this section, processed meat, milk, fish and other sea foods include such food products, which have undergone the process of curing, canning, bottling or similar processes, but excludes such food product which have undergone only simple preserving processes of freezing, refrigerating, drying, salting or smoking.

"Sec. 202. Articles not subject to percentage tax on sales. The following shall be exempt from the percentage taxes imposed in Sections 194, 195, 196, 197, 198, 199, and 201:

(a) Articles subject to tax under Title IV of this Code.

(b) Minerals and mineral products, whether in their original state or not when sold, bartered, or exchanged by the lessee, concessionaire or owner of the mineral land from which removed.

(c) Article subject to tax under Sec. 203 of this code.

(d) .22 caliber firearms and cartridges as well as other forms of ammunitions sold or delivered directly to the Armed Forces of the Philippines or any government instrumentality or agency engaged in maintaining peace and order for their use or issue.

(e) Articles shipped or exported by the manufacturer of producer, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the articles so exported.

Any percentage tax paid under this title, title IV or title V, respectively, on domestically manufactured or imported raw materials used in the manufacture of finished products exported shall be allowed to be credited against other tax liabilities of the manufacturer-exporter: Provided, however, That the amount of the tax on the raw material, part, accessory, or other article shall be indicated as a separate item in the sales invoice.

Sales to foreign tourists paid for in acceptable foreign currency directly made by manufacturers or producers shall be considered export sales if the articles purchased are actually brought out of the Philippines by the buyers upon their departure.

"Sec. 203. Percentage tax upon proprietors or operators of rope factories, sugar central and mills, coconut oil mills, cassava mills, and desiccated coconut factories. Proprietors or operators of rope factories, sugar centrals and mills, coconut oil mills, cassava mills, and desiccated coconut factories shall pay a tax equivalent of two (2%) per centum of the gross value in money of all the rope, sugar, coconut oil, cassava flour or starch, desiccated coconut, manufactured, processed or milled by them, including the by-product of the raw materials from which said articles are produced, processed, or manufactured, such tax to be based on the actual selling price or market value of these articles at the time they leave the factory or mill warehouse: Provided, however, That this tax shall not apply to rope, coconut oil, and the by-product of copra from which it is produced or manufactured, and desiccated coconuts, if such rope, coconut oil, copra by-products and desiccated coconuts shall be removed for exportation and are actually exported without returning to the Philippines, whether so exported in their original estate, or an ingredient or part of any manufactured article of product.

In case the raw materials are processed, manufactured or milled in pursuance of a contract where the factory, central, or mill receives a share of the finished products, the tax on the share pertaining to the planter or owner of the raw materials shall be charged to the planter or owner and withheld by the proprietor or operator of the factory, central, or mill and paid by him to the Commissioner.

A proprietor or operator of a refined sugar factory shall be subject to the tax imposed by this section but any percentage tax paid under this section on the raw sugar shall be credited against the tax due on the refined sugar.

Where articles are manufactured out of the materials subject to tax under this section, the percentage tax paid herein shall be credited against the sales tax due on the finished product.

Sec. 2. Repealing Clause. Any provision of existing general and special laws inconsistent with the provisions of this Decree are hereby modified, amended or repealed accordingly.

Sec. 3. Effectivity. This Decree shall take effect upon approval: Provided, That the provisions hereof relating to the computation and payment of the quarterly percentage tax on sales shall take effect beginning July 1, 1978.

DONE in the City of Manila, this 21st day of April, in the year of Our Lord, nineteen hundred and seventy-eight.





ClubJuris.Com

PRESIDENTIAL DECREE NOS. 1260 - 1358                  

  • Presidential Decree No. 1259

  • Presidential Decree No. 1262

  • Presidential Decree No. 1261

  • Presidential Decree No. 1263

  • Presidential Decree No. 1264

  • Presidential Decree No. 1266

  • Presidential Decree No. 1265

  • Presidential Decree No. 1268

  • Presidential Decree No. 1267

  • Presidential Decree No. 1270

  • Presidential Decree No. 1269

  • Presidential Decree No. 1272

  • Presidential Decree No. 1271

  • Presidential Decree No. 1274

  • Presidential Decree No. 1273

  • Presidential Decree No. 1276

  • Presidential Decree No. 1275

  • Presidential Decree No. 1278

  • Presidential Decree No. 1277

  • Presidential Decree No. 1280

  • Presidential Decree No. 1279

  • Presidential Decree No. 1281

  • Presidential Decree No. 1283

  • Presidential Decree No. 1284

  • Presidential Decree No. 1282

  • Presidential Decree No. 1286

  • Presidential Decree No. 1287

  • Presidential Decree No. 1288

  • Presidential Decree No. 1285

  • Presidential Decree No. 1290

  • Presidential Decree No. 1289

  • Presidential Decree No. 1292

  • Presidential Decree No. 1291

  • Presidential Decree No. 1294

  • Presidential Decree No. 1293

  • Presidential Decree No. 1295

  • Presidential Decree No. 1296-A

  • Presidential Decree No. 1296

  • Presidential Decree No. 1297

  • Presidential Decree No. 1299

  • Presidential Decree No. 1298

  • Presidential Decree No. 1301

  • Presidential Decree No. 1300

  • Presidential Decree No. 1303

  • Presidential Decree No. 1302

  • Presidential Decree No. 1305

  • Presidential Decree No. 1304

  • Presidential Decree No. 1307

  • Presidential Decree No. 1306

  • Presidential Decree No. 1309

  • Presidential Decree No. 1310

  • Presidential Decree No. 1311

  • Presidential Decree No. 1308

  • Presidential Decree No. 1313

  • Presidential Decree No. 1312

  • Presidential Decree No. 1315

  • Presidential Decree No. 1314

  • Presidential Decree No. 1317

  • Presidential Decree No. 1316

  • Presidential Decree No. 1319

  • Presidential Decree No. 1318

  • Presidential Decree No. 1321

  • Presidential Decree No. 1322

  • Presidential Decree No. 1320

  • Presidential Decree No. 1324

  • Presidential Decree No. 1325

  • Presidential Decree No. 1323

  • Presidential Decree No. 1327

  • Presidential Decree No. 1328

  • Presidential Decree No. 1326

  • Presidential Decree No. 1330

  • Presidential Decree No. 1331

  • Presidential Decree No. 1329

  • Presidential Decree No. 1333

  • Presidential Decree No. 1334

  • Presidential Decree No. 1332

  • Presidential Decree No. 1336

  • Presidential Decree No. 1337

  • Presidential Decree No. 1335

  • Presidential Decree No. 1339

  • Presidential Decree No. 1340

  • Presidential Decree No. 1338

  • Presidential Decree No. 1341

  • Presidential Decree No. 1343

  • Presidential Decree No. 1344

  • Presidential Decree No. 1345

  • Presidential Decree No. 1342

  • Presidential Decree No. 1347

  • Presidential Decree No. 1346

  • Presidential Decree No. 1349

  • Presidential Decree No. 1348

  • Presidential Decree No. 1350

  • Presidential Decree No. 1352

  • Presidential Decree No. 1351

  • Presidential Decree No. 1354

  • Presidential Decree No. 1353

  • Presidential Decree No. 1356

  • Presidential Decree No. 1355

  • Presidential Decree No. 1357

  • Presidential Decree No. 1358