Amendment to Section 1487 of Act No. 2711 As Amended Re: Revised Specific Tax on Fermented Liquors
Commonwealth Act No. 135, enacted on November 7, 1936, amends Section 1487 of the Administrative Code regarding the specific tax on fermented liquors. It establishes a tax of twelve and one-half centavos per liter on various types of fermented drinks, including beer, ale, and porter, while excluding certain domestic liquors like tuba, basi, and tapuy. This amendment aims to revise the taxation framework for these beverages. The Act takes effect upon its approval.
November 7, 1936
COMMONWEALTH ACT NO. 135
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, FOR THE PURPOSE OF REVISING THE SPECIFIC TAX ON FERMENTED LIQUORS PROVIDED THEREIN
SECTION 1. Section one thousand four hundred and seven of Act Numbered Two thousand seven hundred and eleven, known as the Administrative Code, as amended, is hereby further amended to read as follows:
"SECTION 1487. Specific tax on fermented liquors. — On beer, lager beer, ale, porter, and other fermented liquors (except tubabasi, tapuy and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity, twelve and one-half centavos."
SECTION 2. This Act shall take effect upon its approval.