An Act to Amend Section Fourteen Hundred and Sixty-Two of the Administrative Code
Act No. 3082, enacted on March 16, 1923, amends Section 1462 of the Administrative Code regarding the percentage tax imposed on various contractors and service providers. It establishes a one percent tax on the gross receipts of contractors involved in construction, installation of utilities, and operators of specific services, such as hotels and laundries. However, those with gross receipts not exceeding two hundred pesos per quarter are exempt from this tax. The Act takes effect upon its approval.
Law Information
- Reference Number
- Act No. 3082
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 16, 1923
ACT NO. 3082
AN ACT TO AMEND SECTION FOURTEEN HUNDRED AND SIXTY-TWO OF THE ADMINISTRATIVE CODE
SECTION 1. Section fourteen hundred and sixty-two of the Administrative Code is hereby amended to read as follows:
"SEC. 1462. Percentage tax on road, building, irrigation, artesian well, waterworks, and other construction work contractors, proprietors or operators of dockyards, and others. — Road, building, irrigation, artesian well, water-works, and other construction work contractors, and persons engaged in the installation of gas, or electric light, heat, or power; proprietors or operators of dockyards, telephone or telegraph lines or exchanges, broadcasting or wireless stations, steam laundries, drycleaning or dyeing establishments, tailor shops, shops for the construction or repair of bicycles or vehicles of any kind, mechanical devices, instruments, apparatus, or furniture of any kind, sugar centrals, and rice mills; persons selling light, heat or power; keepers of hotels, restaurants, cafes, or refreshment parlors; and warehouseman, stevedores, dressmakers, milliners, hatters, plumbers, smith, house of sign painters, and book-binders shall pay a tax equivalent to one per centum of their gross receipts: Provided, That contractors or others whose gross receipts do not exceed two hundred pesos each quarter shall be exempt from the payment of the one per centum tax provided for in this section." TcHEaI
SECTION 2. This Act shall take effect on its approval.
Approved, March 16, 1923.
Cite This Law
An Act to Amend Section Fourteen Hundred and Sixty-Two of the Administrative Code, Act No. 3082, Mar 16, 1923 (Philippines)
An Act to Amend Section Fourteen Hundred and Sixty-Two of the Administrative Code, Act No. 3082 (Phil. 1923)
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