Implementing RA No. 632 on Sugar Tax

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EXECUTIVE ORDER NO. 478: Implementing RA No. 632 on Sugar Tax

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Title Supreme Court: Implementing RA No. 632 on Sugar Tax

Law: Executive Order No. 478

Decision Date: Oct 25, 1951

Executive Order No. 478 implements Republic Act No. 632, establishing the Philippine Sugar Institute and mandating the collection of a tax on annual sugar production by the Collector of Internal Revenue, with payment required from sugar cane planters and sugar centrals before receiving sugar quedan and/or warehouse receipts.

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Release of Sugar Quedan and Warehouse Receipts Conditioned on Tax Payment

No sugar quedan (a document representing ownership of sugar) or warehouse receipts shall be released to sugar cane planters or sugar centrals until the tax due has been fully paid.
This provision ensures compliance and serves as a safeguard against tax evasion.

Immediate Effectivity of the Executive Order

The Executive Order takes effect immediately upon issuance.
This immediate implementation underscores the importance of swift tax collection for the Philippine Sugar Institute's funding.

Legal Authority and Formalities

The Executive Order is issued under the constitutional and legal powers vested in the President of the Philippines.
Official signatures by President Elpidio Quirino and Acting Assistant Executive Secretary Marciano Roque validate the order.
The order is dated October 25, 1951, coinciding with the historical context of Philippine independence.

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