Amendment to Internal Revenue Law Section 139

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Act No. 1370: Amendment to Internal Revenue Law Section 139

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Title Source: 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.

Law Summary

Legislative Authority and Procedure

The Act is enacted by the Philippine Commission under the authority of the United States.
The enactment process is expedited in accordance with Section 2 of the Act prescribing the order of procedure by the Commission in the enactment of laws (passed September 26, 1900).
This expedited procedure is justified by the public interest and urgency noted in Section 2.

Immediate Effectivity

The Act takes effect immediately upon its passage.
This ensures prompt implementation of the amendment without delay.

Legal and Practical Implications

By striking out "for domestic consumption," the amendatory Act broadens the applicability of Section 139, potentially covering transactions beyond domestic consumption.
This may affect taxation principles, revenue collection, or regulatory scope under the Internal Revenue Law at the time.
The precise impact depends on the context and text of Section 139 prior to amendment, focusing on internal revenue policies regarding consumption and taxation.

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