AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX
Download as PDF
Download as Word
My Notes
Highlights
New
Collections
Create a New Collection
Overview
Full Text
Details
Case
Agency Issuance Number
Published Date
AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX
Republic Act No. 592
January 30, 1951
Case Overview and Summary
Summary of Republic Act No. 592Specific Tax on Distilled Spirits
- Distilled spirits produced from sap of nipa, coconut, cassava, camote, or buri palm, or from juice, syrup, or sugar of cane: 70 centavos per proof liter (Section 1)
- Distilled spirits produced from any other materials: 10 pesos per proof liter (Section 1)
- Tax is proportionally increased for any strength over proof spirits (Section 1)
- "Distilled spirits" includes ethyl alcohol, hydrated oxide of ethyl, or spirits of wines produced by fermentation and distillation of grain, starch, molasses, sugar, syrup or sap (Section 1)
- "Proof spirits" is liquor containing one-half of its volume of alcohol with specific gravity of 0.7939 at 15°C; a proof liter means a liter of proof spirits (Section 1)
Specific Tax on Fermented Liquors
- On beer, lager beer, ale, porter, and other fermented liquors except tuba, basi, tapuy and similar domestic fermented liquors: 25 centavos per liter of volume capacity (Section 2)
Date of Effectivity
- This Act shall take effect on January 1, 1951 (Section 3)
Amends
n/a
Amended by
n/a
Tags
Statutes
Republic Acts
distilled spirits
fermented liquors
specific tax
proof spirits
ethyl alcohol
beer
lager beer
ale
porter
tuba
basi
tapuy
domestic fermented liquors
nipa
coconut
cassava
camote
buri palm
cane juice
cane syrup
cane sugar
grain
starch
molasses
sugar
syrup
sap
Law
AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX
Republic Act No. 592
•January 30, 1951
REPUBLIC ACT No. 592
AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Section 1. Section one hundred and thirty-three of Commonwealth Act Numbered Four hundred and sixty-six, as amended, is hereby further amended to read as follows:
"Sec. 133. Specific tax on distilled spirits. - On distilled spirits there shall be collected subject to the provisions of section one hundred and twenty-eight of this Act, except as hereinafter provided, specific taxes as follows:
"(a) If produced from sap of the nipa, coconut, cassava. camote, or buri palm, or from the juice, syrup, or sugar of the cane, per proof liter, seventy centavos;
"(b) If produced from any other materials, per proof liter, ten pesos."
"This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits.
"'Distilled spirits', as here used, include all substances known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, which are...
Login to see full content
Amends
n/a
Amended by
n/a
Tags
Statutes
Republic Acts
distilled spirits
fermented liquors
specific tax
proof spirits
ethyl alcohol
beer
lager beer
ale
porter
tuba
basi
tapuy
domestic fermented liquors
nipa
coconut
cassava
camote
buri palm
cane juice
cane syrup
cane sugar
grain
starch
molasses
sugar
syrup
sap
REPUBLIC ACT No. 592
AN ACT TO AMEND SECTIONS ONE HUNDRED AND THIRTY-THREE AND ONE HUNDRED THIRTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Section 1. Section one hundred and thirty-three of Commonwealth Act Numbered Four hundred and sixty-six, as amended, is hereby further amended to read as follows:
"Sec. 133. Specific tax on distilled spirits. - On distilled spirits there shall be collected subject to the provisions of section one hundred and twenty-eight of this Act, except as hereinafter provided, specific taxes as follows:
"(a) If produced from sap of the nipa, coconut, cassava. camote, or buri palm, or from the juice, syrup, or sugar of the cane, per proof liter, seventy centavos;
"(b) If produced from any other materials, per proof liter, ten pesos."
"This tax shall be proportionally increased for any strength of the spirits taxed over proof spirits.
"'Distilled spirits', as here used, include all substances known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wines, which are...
Login to see full content