Commonwealth Act No. 411, enacted on September 15, 1938, amends Section 1487 of the Administrative Code regarding the taxation of fermented liquors. The amendment reinstates the specific tax rate on various types of fermented beverages, including beer and ale, at ten centavos per liter. Notably, this tax does not apply to certain domestic fermented drinks like tuba and basi. The Act takes effect immediately upon its approval and was enacted without the need for Executive approval.
September 15, 1938
COMMONWEALTH ACT NO. 411
AN ACT AMENDING SECTION ONE THOUSAND FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWO THOUSAND SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED BY COMMONWEALTH ACT NUMBERED ONE HUNDRED AND THIRTY-FIVE, RESTORING THE SPECIFIC TAX ON FERMENTED LIQUORS TO ITS FORMER RATE
SECTION 1. Section one thousand four hundred and eighty-seven of Act Numbered Two thousand seven hundred and eleven, known as the Administrative Code, as amended, is further amended to read as follows:
"SEC. 1487. Specific tax on fermented liquors. — On beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy, and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity, ten centavos."
SECTION 2. This Act shall take effect upon its approval.
Enacted, without Executive approval, September 15, 1938.