REPUBLIC ACT No. 1612
AN ACT TO AMEND CERTAIN SECTIONS OF TITLE V OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES.
Section 1. Section one hundred seventy-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended, is hereby further amended to read as follows:
"Sec. 178. Payment of privilege taxes. A privilege tax must be paid before any business or occupation hereinafter specified can be lawfully begun or pursued. The tax on business is payable for every separate or distinct establishment or place where business subject to the tax is conducted; and one line of business or occupation does not become exempt by being conducted with some other business or occupation for which such tax has been paid.
"The tax on a business must be paid by the person, firm, or company conducting the same; the occupation tax, by each individual engaged in a calling subject thereto."
Section 2. Section one hundred eighty of Commonwealth Act Numbered Four hundred sixty-six,...
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AN ACT TO AMEND CERTAIN SECTIONS OF TITLE V OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY-SIX
Republic Act No. 1612
