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[ Commonwealth Act No. 411, September 15, 1938 ]

AN ACT AMENDING SECTION ONE THOUSAND FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWO THOUSAND SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED BY COMMONWEALTH ACT NUMBERED ONE HUNDRED AND THIRTY-FIVE, RESTORING THE SPECIFIC TAX ON FERMENTED LIQUORS TO ITS FORMER RATE.

Be it enacted by the National Assembly of the Philippines:

Section 1. Section one thousand four hundred and eighty-seven of Act Numbered Two thousand seven hundred and eleven, known as the-Administrative Code, as amended, is further amended to read as follows:

"Section 1487. Specifc tax on fermented liquors.-On beer, lager beer, ale, porter and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity ten centavos.(awÞhi("

Section 2. This Act shall take effect upon its approval.

Enacted, without Executive approval, September 15,1938.

The Lawphil Project - Arellano Law Foundation

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