PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
REPUBLIC ACTS
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AN ACT TO AMEND SECTIONS TWO
HUNDRED AND NINETY-ONE, TWO HUNDRED AND NINETY-TWO, TWO HUNDRED AND
NINETY-SEVEN, TWO HUNDRED AND NINETY-NINE, AND THREE HUNDRED AND TWO OF
COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, RELATIVE TO THE
FIREARMS TAX, RADIO FEES AND TOBACCO INSPECTION FEES
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Section
1. Sec. two hundred and ninety-one of Commonwealth
Act Numbered Four hundred and sixty-six is hereby amended to read as
follows:
"Sec.
291. License fees of dealers in firearms, ammunition
and explosives. � Any person dealing in firearms or ammunition under
license issued in accordance with the provisions of Sec. eight hundred
and eighty-three of the Administrative Code or in explosives as
provided by Act Numbered Twenty-two hundred and fifty-five, shall pay
the following annual fees:
"Dealers
selling one thousand or more firearms of all kinds in a year, two
thousand pesos.
"Dealers selling less than one thousand firearms of all kinds in a year, one thousand two hundred pesos. "Dealers selling or manufacturing one million or more rounds of ammunition of all kinds in a year, three hundred pesos. "Dealers importing or selling less than one million rounds of ammunition of all kinds in a year, two hundred pesos. "Dealers in or manufacturers of explosives, four hundred pesos. "This Sec. shall not be applicable to fireworks manufacturers." Sec. 2. Sec. two hundred and ninety-two of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:
"Sec.
292. Firearms license fees. � Any person who owns or
possesses a license to possess a firearm in accordance with Sec. eight
hundred and eighty-eight of the Administrative Code, as amended, shall
pay the following initial and annual fees:
"For
each shotgun held on license:
"Initial fee P15.00 "Annual fee 10.00 "For each high-power rifle held on license: "Initial fee 30.00 "Annual fee 20.00 "For each revolver held on license, except caliber .22 revolver: "Initial fee 25.00 "Annual fee 20.00 "For each rifle held on license; except caliber .22 rifle: "Initial fee 30.00 "Annual fee 20.00 "Provided, however, That bona fide and active members of duly organized gun clubs and accredited by the Provost Marshal General shall pay an initial fee of fifteen pesos and an annual fee of five pesos for each firearm held on license, except caliber. 22 revolver or rifle: And, provided, further, That the President of the Philippines may grant such reductions or exemptions from the payment of the fees prescribed in this Sec. in favor of Government officers and employees as he may deem expedient or necessary in the interest of peace and order or national security." Sec. 3. Sec. two hundred and ninety-seven of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:
"Sec.
297. Annual fees to be paid. � Except as otherwise
provided in Sec. three hundred, there shall be paid and collected a
registration fee of one peso per annum, for every crystal receiving
set, and for every receiving set that uses a vacuum tube or tubes for
amplification or for detection there shall be paid and collected, in
accordance with the following zones registration fees as follows:
Sec. 4. Sec.
two hundred and ninety-nine of Commonwealth Act Numbered Four hundred
and sixty-six is hereby amended to read as follows:
"(a)
First zone. � Manila, Bataan, Batangas, Bulacan, Cavite, Laguna,
Marinduque, Mindoro, Nueva Ecija, Pampanga, Pangasinan, Rizal, Romblon,
Tarlac, Tayabas, and Zambales: two pesos a year for sets using not more
than five tubes, and eight pesos a year for sets using more than five
tubes.
"(b) Second zone. � Abra, Albay, Antique, Cagayan, Camarines Norte, Camarines Sur, Capiz, Cebu, Ilocos Norte, Ilocos Sur, Iloilo, Isabela, La Union, Masbate, Mountain Province, Nueva Vizcaya, Occidental Negros, Samar, and Sorsogon: two pesos a year for sets using not more than seven tubes, and eight pesos for sets using more than seven tubes. "(c) Third zone. � Agusan, Batanes, Bohol, Bukidnon, Cotabato, Davao, Lanao, Leyte, Occidental Misamis, Oriental Misamis, Oriental Negros, Palawan, Sulu, Surigao, and Zamboanga: two pesos a year for sets using not more than nine tubes, and eight pesos a year for sets using more than nine tubes. "The "annual fees" above specified shall be understood to be for a period of twelve months counting from the date of acquisition of a radio receiver."
"Sec.
299. Exemption of the Government. � The Government
shall be exempt from all the requirements of this Chapter in respect to
all radio receiving sets owned or operated by it for communication
purposes."
Sec. 5. Sec. three hundred and two of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:
"Sec.
302. Inspection fees. � For inspection made in
accordance with this Chapter, there shall be collected a fee of thirty
centavos for each thousand cigars or fraction thereof in the lot
offered for inspection; three centavos for each thousand cigarettes or
fraction thereof in the lot offered for inspection; fifty centavos for
each one hundred kilograms of leaf tobacco or fraction thereof in the
lot offered for inspection; and one centavo for each kilogram or
fraction thereof, of other manufactured tobacco in the lot offered for
inspection.
"The
tobacco inspection fee shall accrue to the Tobacco Inspection Fund
created by Sec. twelve of Act Numbered Two thousand six hundred and
thirteen, as amended by Act Numbered Three thousand one hundred and
seventy-nine."
Sec. 6. This Act shall take effect on October first, nineteen hundred and forty-six.
Approved: October 29,
1946
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