Amendment to Sec. 1487 of Act No. 2711 (Administrative Code) Re: Specific Tax on Fermented Liquors
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.
Law Information
- Reference Number
- Commonwealth Act No. 411
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
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.
Cite This Law
Amendment to Sec. 1487 of Act No. 2711 (Administrative Code) Re: Specific Tax on Fermented Liquors, Commonwealth Act No. 411, Sep 15, 1938 (Philippines)
Amendment to Sec. 1487 of Act No. 2711 (Administrative Code) Re: Specific Tax on Fermented Liquors, Commonwealth Act No. 411 (Phil. 1938)
Related Laws
- Amendment to Section 1487 of Act No. 2711 As Amended Re: Revised Specific Tax on Fermented LiquorsCommonwealth Act No. 135 • Nov 7, 1936 • Statutes
- Amendments to NIRC Re: Specific Tax on Distilled Spirits, Wines, Fermented Liquors and Cigars/CigarettesRepublic Act No. 219 • Jun 5, 1948 • Statutes
- Amendment to NIRC Re: Specific Tax on Distilled Spirits and Fermented LiquorsRepublic Act No. 5449 • Sep 25, 1968 • Statutes
- An Act to Amend Sections 1481, 1486 and 1487 of the Administrative CodeAct No. 2925 • Mar 25, 1920 • Statutes
- Amending the NIRC Re: Specific Tax on Distilled Spirits, Wines and Fermented LiquorsRepublic Act No. 2258 • Jun 19, 1959 • Statutes
- Amendments to the NIRC, as amended Re: Specific Tax on Distilled Spirits and Fermented LiquorsRepublic Act No. 592 • Jan 30, 1951 • Statutes
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