Special Metropolitan Flood Tax

December 8, 1972 REVENUE REGULATIONS NO. 16-72 SUBJECT : Special Metropolitan Flood Tax TO : All internal revenue officers and others concerned SECTION 1. Scope . Pursuant to Presidential Decree No. 18, dated October 7, 1972, establishing the Metropolitan Manila Flood Control Drainage Council and to provide for the proper financing of the Integrated Flood and Drainage Program for the Metropolitan Area, the following regulations relative to the imposition of the Special Metropolitan Flood Tax are hereby promulgated and shall be known as Revenue Regulations No. 16-72, or the Special Metropolitan Flood Tax Regulations. SECTION 2. Definition of Terms . For purposes of these regulations, the following terms shall be understood in the sense given below: (a) "Metropolitan Manila"" shall embrace the cities of Manila, Quezon, Caloocan and Pasay; the municipalities of Las Pias, Makati, Malabon, Mandaluyong, Marikina, Navotas, Paraaque, Pasig and San Juan of the Province of Rizal; and Valenzuela, Province of Bulacan. (b) "Moviehouse" includes every edifice, building, or enclosure where movie pictures are being exhibited. (c) "Admission ticket" means any evidence of payment of admission fees, printed, serially numbered and duly registered in accordance with and as required by the provisions of Section 10 of the Revised Amusement Tax Regulations or Revenue Regulations No. 14-67 of the Bureau of Internal Revenue, which is issued to patrons of the moviehouses. It shall likewise include passes and complimentary tickets, as well as any form of admission tickets irrespective of whether no admission fee is indicated therein as long as it entitles the holder thereof to admission into the moviehouse. SECTION 3. Special Metropolitan Flood Tax . There shall be levied, assessed and collected from the proprietor, lessee or operator of moviehouses a "Special Metropolitan Flood Tax" of twenty five (P0.25) centavos on all admission tickets issued by the said proprietor, lessee or operator; Provided, however ,That any admission ticket issued for admissions into moviehouses where stage shows or stage performances are conducted shall be considered as admission tickets for purposes of this tax. SECTION 4. Time and Manner of Payment of the Tax . The "Special Metropolitan Flood Tax" on admission tickets shall be payable in the same manner as the national amusement tax. It shall be the duty of the proprietor, lessee or operator of the moviehouses concerned within twenty (20) days after the end of each month to make a true and complete return under BIR Form No. 37.01A and to pay the tax due thereon. Failure to pay the tax within the time prescribed herein shall subject the same to 25% surcharge. SECTION 5. Spot Checking of Moviehouses . Employees of local governments duly authorized by the Mayors of the Metropolitan Mayors Coordinating Council are hereby allowed to conduct spot checking of the moviehouses within their jurisdiction to insure compliance with the provisions of these regulations. SECTION 6. Manner of Accounting of the Special Metropolitan Flood Tax . Collections of Special Metropolitan Flood Tax shall be accounted for under Schedule U-3 Code 03-0190 and shall accrue to the Greater Manila Metropolitan Area Flood Control and Drainage Fund Account. SECTION 7. Monthly Reports of Collections and Remittances . Within thirty (30) days after the end of each month, a report of collections and remittances of the "Special Metropolitan Flood Tax" by city or municipality shall be prepared by the Bureau of Internal Revenue and submitted to the Metropolitan Manila Flood Control and Drainage Council. SECTION 8. Penalties for Violations . Violation of any provision of these regulations shall be punishable under Sections 260 and 352 of the National Internal Revenue Code, as amended. SECTION 9. Effectivity . The Special Metropolitan Flood Tax shall be collected on admission tickets issued beginning December 16, 1972 and shall continue for a period of fifteen (15) years from said date. CESAR VIRATA Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue ANNEX METROPOLITAN FLOOD TAX RETURN For the period/month of _____________, 19___ Proprietor, Lessee or Operator of Moviehouse ______________________ T.A.N. ________ Name of Moviehouse ______________________ Address _______________ No. of admission tickets Per BIR Form No. 37.01 ________________ No. of pass/complimentary ________________ Total number of tickets ============== Tax due at P0.25 per ticket P============= I hereby certify under the penalties of perjury that the foregoing statement of the number of admission tickets sold subject to the Metropolitan Flood Tax under Presidential Decree No. 18 dated October 7, 1972, for the month of ______________, 19______ is true and complete. _________________________________ Signature of Proprietor, Lessee or Operator (To be filed in duplicate by the proprietor, lessee or operator of moviehouse)