Republic Act No. 2352

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REPUBLIC ACTS




REPUBLIC ACT NO. 2352
REPUBLIC ACT NO. 2352 - AN ACT REVOKING SOME EXEMPTIONS FROM THE PAYMENT OF THE SPECIAL IMPORT TAX, INCLUDING THAT ENJOYED BY TAX-EXEMPT INDUSTRIES, REPEALING FOR THIS PURPOSE SECTION SIX OF REPUBLIC ACT NUMBERED THIRTEEN HUNDRED AND NINETY-FOUR AND THE PERTINENT PROVISION OF REPUBLIC ACT NUMBERED NINE HUNDRED ONE INSOFAR AS IT REFERS TO THE SPECIAL IMPORT TAX
Section 1. Section six of Republic Act Numbered Thirteen hundred and ninety-four is hereby repealed with the exception of drugs and medicines, and medical, dental and hospital supplies, enumerated as follows:

DRUGS AND MEDICINES

1. Amebacides, except emetine preparations.cralaw

2. Amino acid preparations and analgesic poultries.cralaw

3. Anaesthetics, all types.cralaw

4. Antiacids, absorbents, and preparations.cralaw

5. Antibiotics and preparations, except dosage forms of penicillin, streptomycin and/or combinations.cralaw

6. Anticholinergic preparations.cralaw

7. Anticoagulants.cralaw

8. Anti-leprosy preparations.cralaw

9. Antimalarials, except quinine preparations.cralaw

10. Antispasmodic, anticonvulsant, and sympathomimetic preparations.cralaw

11. Antitoxins, vaccines, sera, toxoids and antigens.cralaw

12. Homogenized baby foods.cralaw

13. Diagnostic and laboratory reagents.cralaw

14. Digitalis and preparations.cralaw

15. Drugs (crude or otherwise), chemicals (simple or compound) for pharmaceutical manufacture.cralaw

16. Drugs and medicines for the use of the dental and veterinary professions.cralaw

17. Ergot and preparations.cralaw

18. Fumigants, disinfectants, and preparations.cralaw

19. Gland products and synthetic substitutes.cralaw

20. Hemostatics for topical use.cralaw

21. Hexylresorcinol preparations.cralaw

22. Insulin, all forms.cralaw

23. Liver extract.cralaw

24. Mercurial diuretics.cralaw

25. Narcotics and hypnotics, natural or synthetic, and preparations.cralaw

26. Pharmaceutical glassware and containers not manufactured locally.cralaw

27. Plasma.cralaw

28. Saccharin and substitutes.cralaw

29. Salt substitutes.cralaw

30. Steroids and preparations.cralaw

31. Surgical antiseptics.cralaw

MEDICAL, DENTAL AND HOSPITAL SUPPLIES

1. Adhesives, plasters, badges, gauzes, and dressings.cralaw

2. Cottons, absorbents or synthetic substitutes.cralaw

3. Dental instruments, equipment and supplies.cralaw

4. Diagnostic instruments.cralaw

5. Hospital and surgical rubber goods including catheters.cralaw

6. Electro-medical therapy equipment.cralaw

7. Optometric instruments and supplies.cralaw

8. Surgical instruments, equipment and supplies, including operating lights and sterilizers, except examining and treatment tables.cralaw

9. X-Ray equipment, films and supplies.cralaw

10. Radium and radioactive materials for therapy.cralaw

11. Spare parts for dental, electro-medical, therapy and X-Ray equipment.cralaw

12. Supplies and equipment to be used exclusively by the Blood Bank of the Philippine Red Cross.cralaw

13. New well-tested drugs not yet commercially available authorized by the Secretary of Health each year upon the recommendation of the Philippine Medical Association and the Philippine Federation of Private Medical Practitioners. The Secretary of Commerce and Industry shall certify as to the drugs not being commercially available.

fertilizers when imported by planters or farmers directly or through their cooperatives; textbooks, reference books, and supplementary readers approved by the Board on Textbooks and/or established public, or private educational institutions upon certification by the Secretary of the Department of Education; paper and newsprint imported by publishers for their exclusive use in the publication of books, pamphlets, magazines, and newspapers; canned salmon and sardines; unassembledr pressure kerosene lamps; explosives and dynamite for mining purposes; and articles or containers used, including materials for the manufacture of tin containers used by the importer himself in the manufacture or preparation of local products for consignment or export abroad.cralaw

Sec. 2. The exemption enjoyed by the tax-exempt industries under the provisions of Republic Act Numbered Nine hundred one, insofar as it refers to special import tax, is hereby revoked.cralaw

Sec. 3. This Act shall take effect upon its approval.cralaw

Approved: June 20, 1959

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