Question & AnswerQ&A (Act No. 2984)
Every sparring or boxing exhibition must have the annual tax paid and must observe the rules fixed in Act No. 2984.
Every person, club, corporation, or organization engaged in promoting sparring or boxing exhibitions must pay the annual privilege tax.
The annual privilege tax is six hundred pesos, payable quarterly in advance to the Collector of Internal Revenue or his deputy.
The license shall be revoked upon proof of violation of the provisions of Act No. 2984.
Sparring or boxing exhibition meetings shall be held not oftener than once a week and only on Saturdays.
No boxing contest shall be more than twenty rounds, and no round shall be more than three minutes in duration.
Boxers must wear gloves weighing at least four ounces. The ring must be square, at least sixteen feet each way, with a canvas-covered padded floor and surrounded by at least three ropes.
Boxers must separate when movements bring them together, not clinch or hug, not strike with head or shoulder, not wrestle, not use elbows improperly, not act unsportsmanlike, not use abusive language, and not strike maliciously in the lower abdominal region.
First offense: prohibited for one year from any boxing exhibition, fined 200 to 1,000 pesos or imprisoned up to six months, or both. Repeat offense: permanently prohibited from boxing and fined 500 to 2,000 pesos or imprisoned up to one year, or both.
No, betting directly or through an intermediary upon the result of any boxing contest is unlawful and punishable by a fine of up to 200 pesos or imprisonment for up to six months, or both.
No, if the exhibition is held by an amateur athletic society under their auspices and no fee or compensation is charged for admission, the tax is not required.
The official physician must be a person duly qualified to practice medicine in the Philippines.
Their license shall be cancelled and declared null and void, and they shall not be granted any license under this Act thereafter.
A fine of not less than 200 pesos nor more than 1,000 pesos, or imprisonment for not more than six months, or both, at the discretion of the court.