Amendment to Section 142 of Act 1189 Re: Exemptions from Taxes Imposed by Section 139 of Said Act
Act No. 2211, enacted on February 3, 1913, amends Section 142 of the Internal Revenue Law of 1904. It introduces additional tax exemptions for individuals involved in the publication or printing of newspapers, magazines, reviews, or bulletins with fixed publication dates and set prices for subscriptions and sales. However, this exemption does not apply to those whose primary purpose is to publish advertisements. The amendments take effect on January 1, 1913.
Law Information
- Reference Number
- Act No. 2211
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
February 3, 1913
ACT NO. 2211
AN ACT AMENDING SECTION ONE HUNDRED AND FORTY-TWO OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," BY PROVIDING FURTHER EXEMPTIONS FROM THE TAXES IMPOSED BY SECTION ONE HUNDRED AND THIRTY-NINE OF SAID ACT
SECTION 1. Section one hundred and forty-two of Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and four," is hereby amended by adding at the end thereof the following subsection:
"(j) Persons engaged in the publication or printing and publication of any newspaper, magazine, review, or bulletin having a fixed date of publication and having fixed prices for subscription and sale, on receipts derived from the sale of, subscriptions to, or advertisements in such newspaper, magazine, review, or bulletin: Provided, however, That this provision shall not be applicable to persons engaged in the publication or printing and publication of any newspaper, magazine, review, or bulletin having for its principal purpose the publication of advertisements."
SECTION 2. This Act shall take effect on the first day of January, nineteen hundred and thirteen. cdta
Enacted: February 3, 1913
Cite This Law
Amendment to Section 142 of Act 1189 Re: Exemptions from Taxes Imposed by Section 139 of Said Act, Act No. 2211, Feb 3, 1913 (Philippines)
Amendment to Section 142 of Act 1189 Re: Exemptions from Taxes Imposed by Section 139 of Said Act, Act No. 2211 (Phil. 1913)
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