QuestionsQuestions (EXECUTIVE ORDER NO. 42)
To waive the additional progressive taxes for the 1945–46 sugar crop that would otherwise be collected from and paid by proprietors or operators of sugar mills.
The additional progressive taxes provided for in Section 2 of Commonwealth Act No. 567.
The 1945–46 crop.
The proprietors or operators of sugar mills.
The taxes are those provided in Section 2 of Commonwealth Act No. 567.
The “present precarious condition of the sugar industry.”
It legally relinquishes/dispenses with the collection and payment of the specified additional progressive taxes for the covered crop period.
Only the additional progressive taxes under Section 2 of Commonwealth Act No. 567 are waived, not necessarily all taxes in the Act.
The taxes would be collected from and paid by proprietors or operators of sugar mills, but the Order waives that additional progressive tax obligation for the 1945–46 crop.
Students should focus on (1) the type of tax (“additional progressive”), (2) the specific legal provision waived (CA No. 567, Sec. 2), (3) the time/crop limitation (1945–46 crops), and (4) the covered persons (proprietors or operators of sugar mills).
It indicates that Executive Order No. 42 does not create a new tax; instead, it modifies the operation of an existing statutory tax by waiving a specific component.
It follows the formal requirements of an executive order: it states the operative waiver, includes the date/place and presidential signature, and is countersigned by the Chief of the Executive Office.
It indicates the place where the order was executed/signed, supporting compliance with formal issuance and record-keeping.
The operator could invoke the waiver to argue that the additional progressive taxes under CA No. 567, Sec. 2 are not collectible nor payable for the 1945–46 crop because the President waived them.
Emilio Abello, Chief of the Executive Office.