Radio Regulations

February 23, 1927 DOF REGULATIONS NO. 056-27 1 SUBJECT : Radio Regulations TO : All Internal Revenue Officers and Others Concerned SECTION 1. Basis and Scope of the Regulations. Pursuant to the provisions of Act No. 3338 of the Philippine Legislature, the following regulations relative to the fees imposed in said Act for the registration or transfer of radio receivers, the manner of registering radio receivers, the procedure to be followed by provincial and deputy provincial treasurers in collecting and accounting for the fees in question are hereby issued for the information and guidance of all concerned. They shall be known as Regulations No. 56, or the "Radio Regulations." SECTION 2. Definition of Terms. For the purpose of these regulations, the following phrases shall be understood in the sense given below: "Radio receiving set" means any device, apparatus, contrivance, or combination of parts used, designed to be used, or capable when properly adjusted or repaired of being used for the reception of radio-telegraphic or radio-telephonic signals, sounds or impulses. "Radio broadcasting station" means any radio transmitter specially adapted to or operated for the transmission of signals, messages, entertainment, or other communications for their reception by any or all radio receiving sets within range. "Person" means a natural person, a corporation, or any other entity, except as the context may clearly require otherwise. SECTION 3. Who are Required to Register; Time for Registration. Every person who has in his possession or control a radio receiving set is required to register it with the Collector of Internal Revenue or his deputies. A person who is already in possession or control of a radio receiving set upon the enactment of Act No. 3338 must register within sixty days after December 7, 1926, the date when said Act took effect. In the case of a person who comes to own or possess a radio receiving set after the promulgation of said Act, the registration is required to be made within thirty days after he comes into possession or control of the radio receiving apparatus. SECTION 4. Manner of Registering Radio Receivers; Disposition of Applications for Registration. The application for registration of radio receivers must be made on B.I.R. Form No. 35.01 in which the applicant should state the kind of receiver owned or possessed by him, the make thereof, its serial number, the date when it was purchased or assembled, the name of the person from whom it was bought or by whom it was assembled, and the signature and address of the applicant. The application for registration should be submitted in duplicate to the deputy provincial treasurer or the city treasurer of the place where the radio receiver is installed or used. Immediately upon the receipt of an application for registration of radio receivers, the receiving officer shall transmit the original of the application to the Collector of Internal Revenue, through the corresponding provincial treasurer, retaining the duplicate for his files. When the Collector of Internal Revenue deems it advisable, he may delegate the issuance of the certificates of registration on B.I.R. Form No. 35.02 to any provincial treasurer. In this case, the original of the application for registration need not be forwarded to the Collector of Internal Revenue by the provincial treasurer. ScAaHE SECTION 5. Certificate of Registration to be Issued by the Collector of Internal Revenue. Upon the receipt of application for registration of a radio receiver (B.I.R. Form No. 35.01) duly executed by the applicant, the Collector of Internal Revenue or the provincial treasurer, as the case may be, will issue the corresponding certificate of registration on B.I.R. Form No. 35.02, serially numbered, for each radio receiver registered. The certificate of registration will set forth the kind of receiver registered, the make thereof, and the serial number of the apparatus. The Collector of Internal Revenue or the provincial treasurer will then transmit the certificate of registration issued to the corresponding deputy provincial treasurer who will deliver it to the applicant upon payment of the fees hereinafter mentioned. The application for registration (B.I.R. Form No. 35.01) and the registration certificate (B.I.R. Form No. 35.02) will be considered renewed from year to year upon payment of the necessary registration fees due for subsequent years. SECTION 6. Registration and Transfer Fees Imposed by Act No. 3338; Time for Payment of Fees; Surcharge Incident to Delinquency. In accordance with Act No. 3338, there shall be paid and collected in respect to every radio receiving set in the Philippine Islands an annual registration fee, in accordance with the following scale: Two pesos for each crystal receiver; and Ten pesos for each receiver using a vacuum tube or tubes, whether for detection or for amplification. A fee of P0.20 is required to be paid for each radio receiving set sold or transferred. The registration fees herein mentioned, with the exception of the transfer fee, shall be for one year but, if tendered in quarterly installments, they may be paid during the first twenty days of each calendar quarter, and any such fee which is not paid within the said twenty days shall be increased by a surcharge of 20 per centum, the increment to be a part of the fee. SECTION 7. Existence of a Radio Broadcasting Station of Sufficient Power to Serve All Points of the Archipelago Certified to the Secretary of Finance by the Radio Broadcasting Committee; Payment of Initial Registration Fees to Commence from the Second Quarter of 1927. On February 17, 1927 the Radio Broadcasting Committee certified to the Secretary of Finance that a radio broadcasting station of sufficient power to serve all points of the Archipelago has been established. In view thereof, the collection of the initial registration fees prescribed in Act No. 3338 will commence from the second quarter of 1927 and payment of the initial fees must be made not later than April 20, 1927. Thereafter all applications for registration of radio receivers on B.I.R. Form No. 35.01 subject to the payment of registration fees must be accompanied by the requisite fee for one year or quarter. SECTION 8. Radio Receiver Out of Service Not Subject to Registration Fee. An owner of a duly registered radio receiving set which is in storage, undergoing repairs, or out of service for any other reason may be exempted from the payment of the registration fee for the period during which the said radio receiving set is out of service. In order, however, to be entitled to exemption, the owner shall submit to the Collector of Internal Revenue, preferably through the deputy provincial treasurer of the place where the apparatus is found, an affidavit on B.I.R. Form No. 35.03, setting forth the state of his radio receiving set and the time that it has been out of service. Upon the receipt of the affidavit, the provincial or city treasurer by himself or deputy shall verify the statements contained therein and then forward the sworn statement to the Collector of Internal Revenue, together with his findings and recommendation in the premises. No refund or reimbursement of the registration fee or any part thereof will be made to any owner on account of a radio receiving set which is then out of service subsequently to the payment of the registration fee. SECTION 9. Exemption of Sets for Official Use. Radio receiving sets installed and operated for official use by the Insular Government or any political subdivision thereof, or by the Army and Navy of the United States are not required to be registered and are exempt from the registration fees imposed by section 6 of Act No. 3338. ETDSAc SECTION 10. Change in Ownership or Control of a Radio Receiving Set. Whenever any radio receiving set is sold, or any change in the ownership or control thereof takes place, it is hereby made the duty of the former owner thereof to notify in writing the nearest internal revenue office within seven days from the date of the change of ownership, giving the name and address of the new owner, the kind of receiver sold or transferred, the make thereof, its serial number, and the date of transfer. A fee of P0.20 is required to be paid for every radio receiving set sold or transferred, in accordance with section 6 of these regulations. SECTION 11. Persons Engaged in the Radio Industry are Required to Register and Submit Reports. Persons who desire to engage in the manufacture, or assembly of radio apparatus, or to deal in said apparatus, are hereby required to notify, in writing, the Collector of Internal Revenue and register themselves with him as such before engaging in business. It is also hereby made the duty of such persons to submit to the Collector of Internal Revenue, within ten days after the end of each month, a statement of the number and kind of radio receivers received, purchased, imported, manufactured, assembled, or sold by them during the month, the make thereof, their serial number, the date of their receipt, purchase, importation, manufacture, or assembly, and of their sale, the names and addresses of the persons from whom they were received, purchased, or imported or by whom they were manufactured, and the names and addresses of the persons for whom the radio receiving sets were assembled or installed, or to whom they were sold. Persons engaged in the manufacture or assembly of, or dealers in, radio apparatus at the time of the promulgation of Act No. 3338 are hereby required to register themselves as such with the Collector of Internal Revenue within sixty days after the promulgation of said Act, furnishing the said official with all the data herein abovementioned. No registration fee will be collected in respect to radio receiving sets kept for sale from any person engaged in the manufacture, assembly, or sale of radio apparatus who has duly registered himself as such, in accordance with the provisions of this section. SECTION 12. Administrative Schedule; Manner of Payment; Accounting. ( a ) For the purpose of collecting the fees prescribed in Act No. 3338, Administrative Schedule Y shall be used. The collection shall be known as "radio broadcasting fee." ( b ) The quarterly fees shall be paid by the purchase and affixture of internal revenue stamps to Schedule D privilege tax-receipt (B.I.R. Form No. 13 New B.I.R. Form No. 25.03). The word "D" appearing therein shall be changed to "Y." ( c ) The transfer fee of P0.20 shall be paid by the purchase and affixture of internal revenue stamps to miscellaneous tax-receipt (B.I.R. Form No. 556 New B.I.R. Form No. 25.06), on which the deputy provincial treasurer will note the name and address of the new owner and the other data mentioned in section 10 of these regulations. ( d ) The registration and transfer fees shall be accounted for in the report (B.I.R. Form No. 360 New B.I.R. Form No. 12.01) in one of the four blank lines following the item "Miscellaneous" in the Resume thereof, under the column "Tax," and the surcharge of 20 per centum, and the other penalties or compromises, under the column "Fines and Penalties." ( e ) In the account current (B.I.R. Form No. 360 a New B.I.R. Form No. 12.02) the fees shall be classified H-38 (1) and accounted for on line No. 24 under the columns "Insular" and "Total" and the surcharges, penalties, and compromises shall be classified H-24 (1) and accounted for on line No. 25 under the same columns. In both cases, the following note shall be entered on said lines: "Collection under Act No. 3338." SEHaTC SECTION 13. Internal Revenue Officers to Give Publicity to Law and Report Violations. In accordance with the provisions of section 2 ( e ) of General Circular No. 174 which makes it the duty of provincial treasurers and their deputies to keep the public informed of all the new laws and regulations affecting taxpayers, it is requested that the provisions of these regulations be given the publicity it deserves. Internal revenue officers are directed to report to the Collector of Internal Revenue any violation of Act No. 3338 and of these regulations which they may find to have been committed. SECTION 14. Application of Internal Revenue Laws. Section 8 of Act No. 3338 provides that all special or general administrative provisions of law relative to assessment, remission, collection, and reimbursement of internal revenue taxes, and consistent with the provisions of said Act, are made extensive and applicable to the fees therein imposed. SECTION 15. Penalty for Failure to Declare Radio Receivers and for Other Violations. Section 13 of Act No. 3338 provides that any person who fails to declare a radio receiving set in accordance with the provisions of the law shall pay a fine of not to exceed P25. All the other violations of the law and these regulations are punishable under section 2741 of the Administrative Code by a fine of not more than P300 or by imprisonment for not more than six months, or both. SECTION 16. Effective Date. These regulations shall become effective upon their promulgation in the Official Gazette. Manila, February 23, 1927. MIGUEL UNSON Acting Secretary of Finance Footnotes 1. Promulgated March 31, 1927, XXV Off. Gaz., 39, page 988.