REPUBLIC ACT No. 1856
AN ACT AMENDING SECTIONS ONE HUNDRED EIGHTY-TWO, ONE HUNDRED EIGHTY-EIGHT AND TWO HUNDRED FOUR OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.
Section 1. Sections one hundred eighty-two, one hundred eighty-eight and two hundred four of the National Internal Revenue Code, as amended, are further amended to read as follows:
"Sec. 182. Fixed Taxes. (A) On business (1) Persons subject to percentage tax. Unless otherwise provided, every person engaging in a business on which the percentage tax is imposed shall pay a fixed annual tax of twenty pesos.
"(2) Persons not subject to percentage tax. Every person who is not required to pay the percentage tax prescribed in sections one hundred eighty-four, one hundred eighty-five and one hundred eighty-six shall pay in full for each calendar year or fraction thereof in which such person shall engage in business a fixed annual tax based upon his gross annual sales during the preceding calendar year, as follows:
"Ten pesos, if the amount of the gross annual sales exceeds two thousand pesos but does not exceed ten thousand pesos;
"Twenty pesos, if the amount of the gross annual sales exceeds ten thousand pesos but does not exceed thirty thousand pesos;
"Thirty pesos, if the amount of the gross annual sales exceeds thirty thousand pesos but does not exceed fifty thousand pesos;
"Fifty pesos, if the amount of the gross annual sales exceeds fifty thousand pesos but does not exceed seventy-five thousand pesos;
"Seventy-five pesos, if the amount of the gross annual sales exceeds seventy-five thousand pesos but does not exceed one hundred thousand pesos;
"One hundred pesos, if the amount of the gross annual sales exceeds one hundred thousand pesos but does not exceed one hundred fifty thousand pesos;
"One hundred fifty pesos, if the amount of the gross annual sales exceeds one hundred fifty thousand pesos but does not exceed three hundred thousand pesos;
"Three hundred pesos, if the amount of the gross annual sales exceeds three hundred thousand pesos but does not exceed five hundred thousand pesos; and
"Five hundred pesos, if the amount of the gross annual sales exceeds five hundred thousand pesos: Provided, That if a merchant is engaged in two or more businesses, one or more of which is subject to, and the others exempt from, the percentage tax, he shall pay the graduated fixed annual tax provided above, based on the individual sales of his business not subject to the percentage tax under this title: Provided, however, That the initial graduated fixed annual tax to be paid by the person first engaging in business subject to said tax shall be ten pesos.
"This tax shall be payable before the person subject to the same begins to engage in the business, and thereafter within the regulation period in the month of January during which the other fixed privilege taxes may be paid without penalty.
"(3) Other fixed taxes. The following fixed taxes shall be collected as follows, the amount stated being for the whole year, when not otherwise specified:
"(a) Brewers, one thousand pesos.
"(b) Distillers of spirits, one hundred pesos, if the annual production does not exceed fifty thousand gauge liters; two hundred pesos, if the annual production exceeds fifty thousand gauge liters but does not exceed one hundred thousand gauge liters; four hundred pesos, if the annual production exceeds one hundred thousand gauge liters but does not exceed two hundred and fifty thousand gauge liters; and six hundred pesos, if the annual production exceeds two hundred and fifty thousand gauge liters.
"(c) Rectifiers of distilled spirit, compounders, and repackers of wines or distilled spirits, four hundred and fifty pesos.
"(d) Wholesale peddlers of distilled, manufactured, or fermented liquor, one hundred pesos.
"(e) Wholesale peddlers of manufactured tobacco, fifty pesos.
"(f) Retail peddlers of distilled, manufactured, or fermented liquor, one hundred and fifty pesos.
"(g) Retail peddlers of manufactured tobacco, sixteen pesos.
"(h) Wholesale liquor dealers
1. In the City of Manila, six hundred pesos;
2. In chartered cities other than Manila, four hundred pesos;
3. In any other place, one hundred and fifty pesos.
"(i) Wholesale dealers in fermented liquors, except basi, tuba and tapuy, one hundred and fifty pesos.
"(j) Retail liquor dealers, one hundred pesos.
"(k) Retail vino dealers, twenty pesos.
"(l) Retail dealers in fermented liquors, fifty peso.
"(m) Wholesale leaf tobacco dealers, one hundred pesos.
"(n) Retail leaf tobacco dealers, thirty pesos.
"(o) Manufacturers of tobacco and manufacturers of cigars and cigarettes.
1. In the City of Manila, four hundred pesos;
2. In any other place, one hundred pesos.
"(p) Wholesale tobacco dealers, sixty pesos; retail tobacco dealers, sixteen pesos.
"(q) Manufacturers or importers of playing cards, two hundred pesos.
"(r) Manufacturers, producers, or importers of soft drinks or mineral waters, one hundred pesos.
"(s) Stockbrokers, dealers in securities, real estate brokers, real estate dealers, commercial brokers, customs brokers and immigration brokers, one hundred and fifty pesos: Provided, however, That in the case of real estate dealers, the annual fixed tax to be collected shall be as follows:
"One hundred and fifty pesos, if the annual income from buying, selling, exchanging, leasing, or renting property (whether on their own account as principals or as owners of rental property or properties) is four thousand pesos or more but not exceeding ten thousand pesos;
"Three hundred pesos, if such annual income exceeds ten thousand pesos but does not exceed thirty thousand pesos; and
"Five hundred pesos, if such annual income exceeds thirty thousand pesos.
"(t) Owners of race tracks for each day on which races are run on any track, five hundred pesos.
"(u) Lending investors
1. In chartered cities and first-class municipalities, three hundred pesos;
2. In second and third-class municipalities, one hundred and fifty pesos;
3. In fourth and fifth-class municipalities and municipal districts, seventy-five pesos; Provided, That lending investors who do business as such in more than one province shall pay a tax of three hundred pesos.
"(v) Cinematographic film owners, lessors or distributors, two hundred pesos.
"(w) Business agents (agentes de negocios), seventy-five pesos.
"(B) On occupation. Taxes on occupation shall be collected as follows, effective January one, nineteen hundred and fifty-seven, the amount stated being the sum due for the whole year:
"(1) Lawyers, medical practitioners, architects, interior decorators, certified public accountants, civil, electrical, chemical, mechanical or mining engineers, insurance agents and subagents, 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, seventy-five pesos.
"The term 'mechanical engineers', as used herein, means professional mechanical engineers as defined in Commonwealth Act Numbered Two hundred and ninety-four.
"(2) Land surveyors, chief mates, marine second engineers, pharmacists, registered nurses, chiropodists, tattooers, masseurs, pelotaris, jockeys, professional actors or actresses, stage performers and hostesses, fifty pesos.
"Every professional legally authorized to practice his profession, 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 three hundred and nine of this Code."
"(C) Exceptions. The following shall be exempt from the tax imposed in this section:
"(1) Persons whose gross monthly sales or receipts do not exceed two hundred pesos.
"(2) All persons in public market places, selling exclusively domestic meat, fruits, vegetables, game, poultry, fish, and other similar domestic food products.
"(3) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in trade on any one day does not reach a retail value of one hundred pesos.
"(4) Producers of commodities of all classes working in their own homes, consisting of parents and children living as one family, when the value of each day's production by each person capable of working is not in excess of five pesos.
"(5) Owners of animal drawn two-wheeled vehicles.
"(6) Owners of bancas.
"(7) Persons employed in any branch of the service of the Government of the Philippines whose entire professional services are devoted exclusively thereto or are applied under its direction, or persons devoting their entire professional services to any religious, educational, or charitable institution, or hospital, sanitarium, or to any similar establishment, not conducted for private gain, in respect to the tax imposed by paragraph (B) of this section."
Section 188. Transactions and persons not subject to percentage tax. In computing the tax imposed in sections one hundred eighty-four, one hundred eighty-five, and one hundred eighty-six, transactions in the following commodities shall be excluded:
"(a) Articles subject to tax under Title IV of this Code.
"(b) Agricultural products and the ordinary salt whether in their original form or not when sold, bartered, or exchanged in this country by the producer or owner of the land where produced, as well as all kinds of fish and its by-products when sold, bartered, or exchanged by the fisherman or fishing operator whether in their original state or not.
"(c) Minerals and mineral products when sold, bartered or exchanged by the lessee, concessionaire, or owner of the mineral land from which removed.
"(d) Articles subject to tax under section one hundred eighty-nine of this Code.
"(e) Articles shipped or exported abroad by the manufacturer or 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.
"The following shall be exempt from the percentage taxes imposed in sections one hundred eighty-four, one hundred eighty-five, and one hundred eighty-six;
"(a) Persons whose gross monthly sales or receipts do not exceed two hundred pesos.
"(b) All persons in public market places, selling exclusively domestic meat, fruits, vegetables, game, poultry, fish and other similar domestic food products.
"(c) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in trade in any one day does not reach a retail value of one hundred pesos.
"(d) Producers of commodities of all classes working in their own homes, consisting of parents and children living as one family, when the value of each day's production by each person capable of working is not in excess of five pesos.
"(e) Persons importing articles under the contract for the exclusive use of the Armed Forces of the Philippines."
"Sec. 204. Persons subject to tax, to issue sales invoices or receipts. All persons subject to an internal revenue tax, shall, for each sale or transfer of merchandise or for services rendered valued at two pesos or more, prepare and issue sales or commercial invoices or receipts serially numbered in duplicate, showing among other things, their names, or styles, if any, and business addresses: Provided, That in case of sales, receipts or transfers in the amount of fifty pesos or more, the invoices or receipts shall further show the name or style, if any, and business address of the purchaser, customer or client. The original of each sales invoice or receipt shall be issued to the purchaser, customer or client who, if engaged in any taxable business shall keep and preserve the same in his place of business for a period of five years from the date of the invoice or receipt, the duplicate to be kept and preserved by the persons subject to tax, also in his place of business for a like period: Provided, That persons subject to tax, whose gross sales, earnings or receipts during the last preceding year exceed twenty thousand pesos shall, for each sale or transaction, issue an invoice or receipt, irrespective of the value of the article sold or service rendered.
"The Collector of Internal Revenue may, in meritorious cases, exempt any person subject to an internal revenue tax, from compliance with the provisions of this section. In any event, public market vendors selling exclusively domestic meat, fruits, vegetables, game, poultry, fish and other domestic food products are hereby exempted from the provisions of this section."
Section 2. This Act shall take effect upon its approval.
Approved: June 22, 1957.
The Lawphil Project - Arellano Law Foundation
|
