Republic Act No. 48


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REPUBLIC ACT NO. 48

AN ACT TO AMEND CERTAIN ADMINISTRATIVE PROVISIONS OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE
Section 1. Sec. sixteen of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 16. Authority of officers to administer oaths and take testimony. The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, chiefs and assistant chiefs of divisions, special deputies of the Collector, internal-revenue agents, agent's assistants and examiners, provincial, or city treasurers and their deputies, and any other employee of the Bureau thereunto specially deputed by the Collector shall have the power to administer oaths and to take testimony in any official matter or investigation conducted by them touching any matter within the jurisdiction of the Bureau."

Sec. 2. Sec. one hundred and sixty of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 160. Information to be given by manufacturers or importers of any apparatus or mechanical contrivance specifically for the manufacture of articles subject to specific tax and importers, manufacturers or sellers of cigarette papers in bobbins. Manufacturers and importers of any apparatus or mechanical contrivance specifically for the manufacture of articles subject to specific tax shall, before any such apparatus or mechanical contrivance is removed from the place of manufacture or from the customhouse, give written information to the Collector of Internal Revenue as the nature and capacity of the same, the time when it is to be removed, and the place for which it is destined, as well as the name of the person by whom it is to be used; and such apparatus or mechanical contrivance shall not be set up nor dismantled or transferred without a permit in writing from the Collector of Internal Revenue.

"A written permit from the Collector of Internal Revenue for importing, manufacturing or selling of cigarette paper in bobbins or rolls is required before any person shall engage in the importation, manufacture, or sale of the said articles. No permit to sell said articles shall be granted unless the name and address of the prospective buyer is first submitted to the Collector of Internal Revenue and approved by him. Records showing the stock of the said articles and the disposal thereof by sale to persons with their respective addresses as approved by the Collector of Internal Revenue shall be kept by the seller, and records showing stock of said articles and consumption thereof shall be kept by the buyer, subject to inspection by Internal Revenue officers."

Sec. 3. Sec. one hundred and seventy of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 170. Unlawful practices relative to payment of specific taxes. Any person who, without express authority from the Collector of Internal Revenue, makes, imports, sells, uses, or possesses any dye for printing or making internal revenue stamps, labels, tags, or playing cards shall be punished by fine of not less than three hundred pesos nor more than five thousand pesos or by imprisonment for a term of not less than three months nor more than five years, or both.

"Any person who erases the cancellation marks on any internal-revenue stamp which has been previously used or who alters the written or principal figures or letters or cancellation marks on any internal-revenue stamp previously used, or who has in his possession any false, counterfeit, restored, or altered internal-revenue stamp, label, or tag for the purpose of using the same in the payment of specific taxes or in securing any exemption or privilege conferred by this Title, or who procures the commission of any such offense by another, shall be fined in a sum of not less than one thousand pesos nor more than five thousand pesos or imprisoned for a term of not less than one year nor more than five years, or both.

"Any person who gives away or accepts from another, or who sells, buys, or uses any container on which the stamps or labels are not utterly destroyed shall for each such offense be fined in a sum of not less than fifty pesos nor more than five hundred pesos or imprisoned for a term not exceeding seven months, or both.

"Any internal-revenue officer may destroy any emptied container upon which an internal-revenue stamp or official tax-paid label is found still undestroyed."

Sec. 4. Sec. one hundred and seventy-two of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 172. Forfeiture of goods illegally stored or removed. All articles subject to a specific tax which are stored or allowed to remain in a distillery, distillery warehouse, bonded warehouse, or other place where made, after the tax thereon has been paid, shall be forfeited; and all such articles unlawfully removed from any such place or from customs custody, or brought into or received in this country not through the Bureau of Customs without the payment of the required tax shall likewise be forfeited."

Sec. 5. Sec. one hundred and seventy-six of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 176. Shipment of liquor or tobacco under false name or brand. Any person who ships, transports, or removes spirituous or fermented liquors, wines, or tobacco or any manufactured products of tobacco under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the cask or package containing the same, or causes such act to be done, shall be subject to a fine of five hundred pesos, and in addition the article or articles so transported or removed shall be forfeited."

Sec. 6. Sec. one hundred and eighty of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 180. Time for payment of fixed taxes. The yearly fixed taxes are due on the first of January of each year, and, if tendered in semi-annual installments, on or before the twentieth of January and July, or if in quarterly installments, on or before the twentieth of January, April, July, and October. But any person first beginning a business or occupation must pay the tax before engaging therein."

Sec. 7. Sec. one hundred and eighty-three of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 183. Payment of percentage taxes Quarterly report of earnings or value of output. The percentage taxes on business shall be payable at the end of each calendar quarter in the amount lawfully due on the business transacted during each quarter; and it shall be the duty of every person conducting a business on which a percentage tax is imposed under this Title, within twenty days after the end of each calendar quarter, to make a true and complete return of the amount of the gross sales, receipts, or earnings, or gross value of output actually removed from the factory or mill warehouse, during the preceding calendar quarter and pay the tax due thereon: Provided, That it shall be the duty of any person retiring from a business subject to the percentage tax to notify immediately the nearest internal-revenue officer thereof and, within ten days after closing his business, file his return or declaration, and pay the tax due thereon.

"If the percentage tax on any business is not paid within the time prescribed above the amount of the tax shall be increased by twenty-five per centum, the increment to be a part of the tax."

"In case of willful neglect to file the return within the period prescribed herein, or in case a false or fraudulent return is wilfully 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. The amount so added to any tax shall be collected at the same time and in the same manner and as 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."

Sec. 8. Sec. one hundred and ninety of Commonwealth Act Numbered Four hundred and sixty-six, as amended by Sec. four of Commonwealth Act Numbered Five hundred and three, is hereby further amended to read as follows:

"Sec. 190. Compensating tax. All persons residing or doing business in the Philippines, who purchase or receive from without the Philippines any commodities, goods, wares, or merchandise, excepting those subject to specific taxes under Title IV of this Code, shall pay on the total value thereof at the time they are received by such persons, including freight, postage, insurance, commission, and all similar charges, a compensating tax equivalent to the percentage tax imposed under this Title on original transactions effected by merchants, importers, or manufacturers, such tax to be paid upon the withdrawal or removal of said commodities, goods, wares, or merchandise from the customhouse or the post office; Provided, however, That merchants, importers, and manufacturers, who are subject to tax under Sec.s one hundred and eighty-four, one hundred eighty-five, one hundred eighty-six, one hundred eighty-seven, and one hundred eighty-nine of this Title shall not be required to pay the tax herein imposed where such commodities, goods, wares, or merchandise purchased or received by them from without the Philippines are to be sold, resold, bartered, or exchanged or where the same are to be used in the manufacture or preparation of articles for sale, barter, or exchange and are to form part thereof, unless such articles are subsequently used for other purposes in which case corresponding entry should be made in the books of accounts, if any are kept, or a written notice thereof sent to the Collector of Internal Revenue and payment of the corresponding compensating tax made within thirty days from the date of such entry or notice and if the tax is not paid within such period the amount of the tax shall be increased by twenty-five per centum the increment to be a part of the tax.

"The tax herein imposed shall not be assessed or collected on any single shipment consigned to any single person when the total value of such shipment does not exceed twenty pesos. Goods brought by residents returning from abroad, the value of which does not exceed twenty pesos, are exempt from this tax."

Sec. 9. Sec. two hundred and four of Commonwealth Act Numbered Four hundred and sixty-six, as amended by Commonwealth Act Numbered Five hundred and twenty-six, is hereby further amended to read as follows:

"Sec. 204. Persons subject to percentage tax, to issue sales invoices. All persons subject to percentage 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 shall further show the name, or style, if any, and business address of the purchaser. The original of each sales invoice or receipt shall be issued to the purchaser or customer 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, the duplicate to be kept and preserved by the persons subject to percentage tax, also in his place of business for a like period: Provided, That persons subject to percentage tax, whose gross sales or receipts during the last preceding years exceed twenty thousand pesos shall, for each sale or transaction, issue an invoice, 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 percentage tax from compliance with the provisions of this Section."

Sec. 10. Sec. two hundred and forty of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 204. Falsification, or counterfeiting, restoration, or alteration of documentary stamps; possession or use of false, counterfeit, restored, or altered stamps. Any person who makes, sells, or uses any false, counterfeit, restored, or altered documentary stamp, or makes, sells, or uses any dye for printing or making stamps which are in imitation of or purport to be a lawful stamp or dye of the kind required by the provisions of this Title, or who erases the cancellation marks or any stamp previously used, or who alters the written or printed figures or letters or cancellation marks on any stamp previously used, or who has in his possession any such false, counterfeit, restored, or altered stamp or dye for the purpose of using the same in the payment of internal-revenue tax or in securing any exemption or privilege conferred by this Code, or who procures the commission of any such offense by another, shall for each offense to be fined in a sum not less than one thousand pesos nor more than five thousand pesos and imprisoned for a term of not less than one year nor more than five years."

Sec. 11. Sec. two hundred and ninety-eight of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 298. When to pay fees; surcharge to be paid for late payment. The annual fees prescribed in the preceding Sec. shall be paid in full upon registration of the radio receiving set as required in Sec. two hundred and ninety-six. Subsequent payment of those fees shall be made from year to year counting from the date of acquisition of the radio receiving sets.

"Any fee not paid within the time fixed herein shall be increased by a surcharge of twenty-five per centum thereof."

Sec. 12. Sec. three hundred and thirty-six of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 336. Language in which books are to be kept: translations. All such corporations, companies, partnerships, or persons shall keep the books or records mentioned in Sec. three hundred and thirty-four hereof in a native language, English, or Spanish: Provided, however, That if in addition to the said books or records the taxpayer keeps other books or records in a language other than a native language, English, or Spanish, he shall make a true and complete translation of all the entries in such other books or records into a native language, English, or Spanish, and the said translation must be made by the bookkeeper of such taxpayer, or, in his absence, by his manager and must be certified under oath as to its correctness by the said bookkeeper or manager, and shall form an integral part of the books of accounts aforesaid."

Sec. 13. Sec. three hundred and fifty-five of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Sec. 355. Making false entries; failure to keep required books, etc. Any person who knowingly shall make a false entry or enter a false or fictitious name in the books or records mentioned in Sec.s three hundred and thirty-four and three hundred and thirty-five of this Code, or who shall abet or aid in a manner in the making or writing thereof, shall be fined in a sum of not less than five hundred pesos nor more than five thousand pesos or imprisoned for a term of not less than six months and one day nor more than five years, or both.

"Any person who fails to keep the books or records mentioned in Sec. three hundred and thirty-four in a native language, English, or Spanish, or to make a true and complete translation as required in Sec. three hundred and thirty-six of this Code, or whose books or records kept in a native language, English, or Spanish are found to be at material variance with books or records kept by him in another language, shall be fined in a sum of not less than two thousand pesos nor more than ten thousand pesos or imprisoned for a term of not less than two years nor more than six years, or both."

Sec. 14. This Act shall take effect on October first, nineteen hundred and forty-six.

Approved: October 3, 1946








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