EXECUTIVE ORDER NO. 478

: The tax on annual sugar production shall be collected by the Collector of Internal Revenue under rules and regulations prescribed by the Secretary of Finance.
: The tax on the annual sugar production must first be paid before any sugar quedan and/or warehouse receipts can be released to sugar cane planters and sugar centrals.
: The tax on annual sugar production is levied under Section 15 of Republic Act No. 632.
: Executive Order No. 478 took effect immediately upon its promulgation on October 25, 1951.
: The Secretary of Finance is responsible for prescribing the rules and regulations under which the tax on the annual sugar production is collected by the Collector of Internal Revenue.
: The Philippine Sugar Institute was created under Republic Act No. 632.
: This provision ensures compliance with the tax collection, preventing the movement or sale of sugar products unless the required tax has been paid, thereby securing government revenue.
: Marciano Roque signed the Executive Order as the Acting Assistant Executive Secretary.