PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
ACTS
ACT NO. 2027 - AN ACT TO AMEND
PARAGRAPH SIX OF SECTION SIXTY-EIGHT OF ACT NUMBERED ELEVEN HUNDRED AND
EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND
FOUR," AS AMENDED, BY REDUCING THE LICENSE TAX FOR WHOLESALE LIQUOR
DEALERS OUTSIDE THE CITY OF MANILA
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Section 1. Paragraph six of section sixty-eight of Act
Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue
Law of Nineteen hundred and four," is hereby amended so as to read as
follows: "6. Every
wholesale liquor dealer in the city of Manila shall pay two hundred
pesos, and every wholesale liquor dealer at any place other than the
city of Manila shall pay sixty pesos. Every person who for himself or
on commission sells or offers for sale foreign or domestic distilled
spirits or wines in larger quantities than two decaliters at any one
time shall be regarded as a wholesale liquor dealer: Provided, That no
distiller or rectifier who has paid the license tax imposed in this
section and given the required bond and who sells only distilled
spirits 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." �
Sec. 2. This Act shall take effect on April first, nineteen hundred and eleven. |
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Since 19.07.98.