QuestionsQuestions (Act No. 1338)
It is when the person sells or offers to sell (for himself or on commission) foreign or domestic distilled spirits or wines or fermented liquors to other persons for the purpose of resale. Such person is deemed a wholesale liquor dealer/wholesale dealer in fermented liquors irrespective of quantities sold at one time.
For peddlers traveling with more than two animals: ₱80; by boat or with two animals: ₱40; with one animal: ₱24; on foot or by public conveyance: ₱16.
Any person (for himself or on commission) who sells or offers to sell and deliver manufactured tobacco/snuff/cigars/cigarettes or distilled/manufactured/fermented liquors while traveling from place to place in the town or country is regarded as a peddler and subject to the license tax under that paragraph.
Until January 1, 1906: 20 centavos per liter of proof spirits. Thereafter: 25 centavos per liter of proof spirits.
Tax is on the whole number of proof liters. It increases proportionately for greater strength than proof strength. Any fractional part of a liter amounting to at least half liter in a cask/package is taxed as a full liter; fractions less than half liter are exempt.
Any package with total contents less than a liter is taxed as one liter.
They are subject to all requirements relating to distillers (registration, bonds), regulations on conducting business and inspection, marking and numbering of casks/receptacles/packages, removal of spirits, payment of taxes, returns and reports, and the penalties/forfeitures for noncompliance.
They may be removed from the place of manufacture to another distillery or to a rectifying establishment for the purpose of rectification without prepayment of the tax imposed in Section 74.
The distiller removing the spirits and the rectifier receiving them must file a joint bond (in form and amount required by the Collector with approval of the Secretary of Finance and Justice) conditioned for future payment by the rectifier of the tax on each proof liter of rectified spirits removed for domestic sale or consumption.
It changed it to “first day of January, nineteen hundred and six.”
Matches imported by the Army or Navy of the United States, or sold within the Philippine Islands by a manufacturer of matches directly to the Army or Navy of the United States, are exempt from the taxes in that article.
Taxes in the preceding section are for the first six months immediately preceding January 1 and for the first six months immediately preceding July 1, and are due and payable on February 1 and August 1, respectively.
It covers certificates of damage and specified certificates/documents (including notary/public certificates and other unspecific documents required for information/proof of a fact not otherwise specified), and imposes a tax of twenty centavos.
It provides that a receipt given by one employee to another employee, or by an employee to the proprietor of a public/private warehouse for storage of its own goods/wares/merchandise by a firm/company/corporation is not deemed a warehouse receipt.
Bills of lading issued for shipments worth five pesos or less are exempt from documentary-stamp taxes.
It changed “nine thousand pesos” to “three thousand pesos.”
Existing remedies for taxes due prior to January 1, 1905 are continued and enforced until collected, notwithstanding anything in the Act to the contrary; similarly, remedies for cedula taxes due prior to January 1, 1905 remain effective, and industrial taxes due prior to January 1, 1905 have continued remedies under the law authorized to collect/enforce prior to passage.