Question & AnswerQ&A (Act No. 1338)
A wholesale liquor dealer is any person who sells or offers to sell, for himself or on commission, foreign or domestic distilled spirits, wines, or fermented liquors to other persons for the purpose of resale, regardless of the quantity sold at one time.
Peddlers traveling with more than two animals pay 80 pesos; by boat or with two animals pay 40 pesos; with one animal pay 24 pesos; and traveling on foot or by public conveyance pay 16 pesos.
Any person who for himself or on commission sells or offers to sell and deliver manufactured tobacco, snuff, cigars, cigarettes, or distilled, manufactured, or fermented liquors while traveling from place to place in town or country.
Until January 1, 1906, the tax is twenty centavos per liter of proof spirits; thereafter, it is twenty-five centavos per liter.
Tax is collected based on the number of proof liters, increased proportionally for strength exceeding proof spirits. Any fraction of a liter equal to or above half a liter is taxed as a full liter, while fractions less than half a liter are exempt, except packages less than one liter are taxed as one liter.
They must comply with registration of their establishments, execution of bonds, manner of conducting business, inspection, marking and numbering of containers, removal of spirits, payment of taxes, reports, and are subject to penalties and forfeitures as provided for distillers.
They may be removed to another distillery or rectifying establishment for rectification, provided a joint bond is filed with the Collector of Internal Revenue by both the distiller and rectifier guaranteeing future payment of tax.
Matches imported by the US Army or Navy, or sold within the Philippines by a manufacturer directly to them, are exempt from the payment of taxes mentioned in the article.
Receipts given by one employee to another or by an employee to the proprietor of a warehouse for storage of its own goods by any firm, company, or corporation are not deemed warehouse receipts.
Each set of bills of lading or receipts for goods exported from the Philippine Islands is taxed twenty centavos, except those for shipments worth five pesos or less, which are exempt.
Provincial boards may exempt any person or class from enforcement of such cedula taxes if deemed in the interest of peace and contentment, by duly recorded resolution.
Merchandise brokers or corredores must pay a license tax of eighty pesos, and this includes any person or entity that brings about sales or connects buyers and sellers for compensation.
They shall be required to labor on public works in the province or municipality for the period of their imprisonment as directed by the provincial board.
The city of Manila is authorized to issue licenses with fixed fees and revocation rules for these occupations as specifically listed in the law.
Insurance companies and banks taxed under Articles X and XIII are exempt from Industrial Tax Law from August 1, 1904, to January 1, 1905.