Energy Tax on Residential Electric Consumption

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BATAS PAMBANSA BLG. 36: Energy Tax on Residential Electric Consumption

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Title Source: Supreme Court: Energy Tax on Residential Electric Consumption

Law: Batas Pambansa Blg. 36

Decision Date: Sep 7, 1979

The Imposition of Energy Tax on Electric Power Consumption is a Philippine law that aims to conserve energy and promote efficient utilization by imposing a tax on the monthly electric power consumption of residential customers, with different tax rates based on consumption levels.

Law Summary

Payment and Remittance Procedures

Electric utilities are responsible for collecting the energy tax from residential customers along with monthly electric bills.
Within 20 calendar days after the end of each month, the utility must file a true and correct tax return with the Commissioner of Internal Revenue.
The total tax collected must be remitted within the same 20-day period.

Penalties for Non-Compliance

Failure to remit the tax on time incurs a penalty equal to 25% of the tax due.
Willful neglect in filing the return or filing false/fraudulent returns results in a surcharge of 50% of the tax or deficiency.
Penalties and surcharges are collected as part of the tax liability; if tax was paid prior to discovery of fraud, the surcharge is collected separately.

Authority to Issue Rules and Regulations

The Ministry of Finance, in coordination with relevant government heads, is authorized to promulgate rules and regulations to enforce the Act effectively.

Repealing Clause

All laws, decrees, orders, or regulations inconsistent with this Act are repealed or modified accordingly.

Effectivity

The Act takes effect immediately upon approval on September 7, 1979.

END