Amendments to Section 18, Regulations No. 11 (Administrative Order No. 41)

February 4, 1921 DOF REGULATIONS NO. 021-21 1 SUBJECT : Amendments to Section 18, Regulations No. 11 (Administrative Order No. 41) TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 18 of Regulations No. 11 (Administrative Order No. 41) is hereby amended to read as follows: SEC. 18 (a). Treasurers to furnish lists to public; fees to be charged. Provincial treasurers will secure from their deputies and furnish upon application the names and addresses of privilege taxpayers as being engaged in certain kinds of classes of business or occupations. For furnishing such lists, provincial treasurers are authorized and required to charge and collect fees in accordance with the following schedule, except when such information is required, through this office, for official use: Minimum charge for ten names and addresses, or less, 50 centavos. For each name and address in addition, 3 centavos. The lists furnished in accordance with this paragraph shall be in the following form: "I hereby certify that the following is a true list of the persons engaged in the business or occupation of _______________________________ in this province, according to the records of this office: (Here follows list.) [20-CENTAVO DOCUMENTARY STAMP.] "____________________, P. I., ________________, 192__. "___________________________ "Treasurer, Province of _________________." (b) Issuance of official statements or information to taxpayers. For each statement or information as to the amount of taxes, except the income tax, paid by any person, deputy provincial treasurers shall collect the following fees in addition to the documentary stamp tax required by law: For each statement or information as to taxes paid within the year in which such statement is issued, P1: Provided, That if the statement or information contain the amount of taxes paid during past years, a surcharge of 25 per cent of the regular fee shall be exacted for each year or fraction thereof. (c) General receipts for moneys collected; allocation of proceeds. Moneys collected by provincial and deputy provincial treasurers for furnishing lists of taxpayers and official statements pursuant to the provisions of this section, will be covered by general receipts, and will accrue to the general funds of the respective provinces: Provided, That if such statements or information as to the amount of taxes are issued by the Bureau of Internal Revenue, the fees therefor shall accrue to the Insular Government. (d) The cities of Manila and Baguio are considered provinces for the purpose of allocation of the proceeds of fees herein established. SECTION 2. These regulations shall become effective upon promulgation in the Official Gazette. aSACED MANILA, February 4, 1921. MIGUEL UNSON Undersecretary of Finance Footnotes 1. Promulgated February 12, 1921; XIX Off. Gaz., 388.