Title
Export regulation and stabilization of sugar industry
Law
Presidential Decree No. 579
Decision Date
Nov 12, 1974
Presidential Decree No. 579 aimed to protect the Philippine sugar industry and national economy by establishing the Sugar Quota Administration to regulate the export of sugar and the Philippine Exchange Company, Inc. to purchase and handle the sugar trading operations, with profits exempt from taxes.
A

Role and Powers of the Sugar Quota Administration

  • Re-allocate total sugar production for export to U.S. and world markets from crop year 1973-1974 onward
  • Issue export authorizations based on re-allocated quotas
  • Act to safeguard the sugar industry and national economy against speculative contingencies

Authorization for Sugar Purchases by Philippine Exchange Company, Inc.

  • May be authorized by the President to purchase allocated export sugar quantities
  • Purchase prices and quantities fixed per rules by Sugar Quota Administration, Philippine National Bank, Department of Trade, and approved by the President

Financing of Sugar Purchases by Philippine National Bank

  • Authorized to finance purchases via:
    • Foreign borrowings obtained for Philippine Exchange Company, Inc.
    • Available loanable funds lent to Philippine Exchange Company, Inc.
    • Rediscounting of loans or notes with Central Bank of the Philippines

Special Provisions on Financing and Tax Exemptions

  • Loans by Philippine National Bank to Philippine Exchange Company, Inc. exempt from loan limits in the Bank’s charter
  • Central Bank shall rediscount these loans and approve foreign borrowings
  • Foreign borrowings exempt from all taxes, including withholding tax

Cooperation Among Government Agencies

  • Department of Trade and Sugar Quota Administration to assist and provide necessary data for international sugar marketing

Handling and Disposal of Purchased Sugar

  • Disposal of sugar purchased by Philippine Exchange Company, Inc. requires prior Presidential approval
  • Philippine Exchange Company, Inc. responsible for export and shipment to U.S. and world markets

Use of Proceeds and Commission Structure

  • Proceeds pay liabilities to Philippine National Bank and foreign creditors
  • Commission of 2.5% of gross sales charged by Philippine Exchange Company, Inc., broken down as:
    • 1% for overhead expenses
    • 1.5% for the Sugar Development Program fund of Philippine National Bank
  • Remaining profits after commissions directed to a special National Government fund for public purposes, subject to Presidential disposition

Tax Exemption on Profits

  • Profits from sugar trading operations by Philippine Exchange Company, Inc. exempt from all national and local taxes

Repeal of Conflicting Provisions

  • Existing laws, executive orders, and regulations inconsistent with the Decree are repealed or amended accordingly

Effectivity

  • The Decree takes immediate effect from November 12, 1974

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