Title
Supreme Court
Amendment to Internal Revenue Law Section 139
Law
Act No. 1370
Decision Date
Jul 7, 1905
Act No. 1370 amends Section 139 of the Internal Revenue Law of 1904 in the Philippines by removing the words "for domestic consumption," with the purpose of modifying or clarifying the law's scope or application, and it takes effect immediately upon its passage.

Q&A (Act No. 1370)

The main purpose of Act No. 1370 is to amend Section 139 of Act No. 1189 (The Internal Revenue Law of 1904) by striking out the words "for domestic consumption."

Act No. 1370 specifically amends Section 139 of Act No. 1189, which is known as The Internal Revenue Law of 1904.

The words "for domestic consumption" are struck out from Section 139 of Act No. 1189 by Act No. 1370.

Removing "for domestic consumption" presumably broadens the application or scope of taxes or regulations under Section 139, potentially affecting goods regardless of whether they are for domestic consumption.

Act No. 1370 took effect immediately upon its passage on July 7, 1905.

Act No. 1370 was enacted by the Philippine Commission by authority of the United States.

Section 2 expedites the enactment of the law under the authority of a prior act prescribing the order of procedure in the Commission, emphasizing the public good and the need for speedy enactment.

The legislative procedure was authorized by "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed on September 26, 1900.

No, Act No. 1370 does not specify penalties or sanctions; it solely amends the language of a specific section in the Internal Revenue Law.

No, the amendment removes the limitation to only goods "for domestic consumption," indicating that the provision now applies more broadly.


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