Deferring the Implementation of P.D. No. 1089 Re: Specific Tax on Alcohol or Distilled Spirits
Letter of Instructions No. 1051, issued on August 1, 1980, by President Ferdinand E. Marcos, temporarily suspends the implementation of Presidential Decree 1089, which proposed a specific tax on alcohol or distilled spirits used as motor fuel. This decision supports the national policy to develop indigenous and renewable sources of motor fuel without the constraints imposed by the tax. The Ministry of Finance, Ministry of Energy, and the Philippine National Alcohol Commission are tasked with reassessing the tax implications and recommending appropriate measures. Additionally, the Bureau of Internal Revenue and the National Alcohol Commission will establish regulations for this directive.
Law Information
- Reference Number
- Letter of Instructions No. 1051
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Letters of Instructions
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
August 1, 1980
LETTER OF INSTRUCTIONS NO. 1051
DEFERRING THE IMPLEMENTATION OF PRESIDENTIAL DECREE 1089 WHICH SEEKS TO IMPOSE A SPECIFIC TAX ON ALCOHOL OR DISTILLED SPIRITS USED AS MOTOR FUEL
| TO | : | The Minister, Ministry of Energy |
| The Minister, Ministry of Finance | ||
| The Commissioner, Bureau of Internal Revenue | ||
| The Executive Director, Philippine National | ||
| Alcohol Commission |
WHEREAS, it is a national policy to develop substitute sources of motor fuels which are indigenous and preferably renewable;
WHEREAS, Presidential Decree 1089 poses temporary constraints on the commercial development of fuel alcohol as an indigenous and renewable form of motor fuel.
NOW, THEREFORE, I, FERDINAND E. MARCOS, by virtue of the powers vested in me by the Constitution, do hereby order the following: aisa dc
SECTION 1. The implementation of PD 1089 is hereby temporarily suspended until further instructions.
SECTION 2. The Ministry of Finance, the Ministry of Energy and the Philippine National Alcohol Commission shall jointly reassess and review the specific tax on fuel alcohol and recommend, if necessary, the rate thereof as well as the timing of the continuation of the implementation of PD 1089. cd i
SECTION 3. The Commissioner of the Bureau of Internal Revenue and the Executive Director of the Philippine National Alcohol Commission shall jointly promulgate the rules and regulations pursuant to the implementation of this Letter of Instructions.
DONE in the City of Manila, this 1st day of August, in the year of Our Lord, Nineteen Hundred and Eighty. cd i
Cite This Law
Deferring the Implementation of P.D. No. 1089 Re: Specific Tax on Alcohol or Distilled Spirits, Letter of Instructions No. 1051, Aug 1, 1980 (Philippines)
Deferring the Implementation of P.D. No. 1089 Re: Specific Tax on Alcohol or Distilled Spirits, Letter of Instructions No. 1051 (Phil. 1980)
Related Laws
- Specific Tax on Distilled Spirits or Alcohol Used for Blending Motor Fuels for Motor PowerPresidential Decree No. 1089 • Feb 8, 1977 • Presidential Issuances
- Amending Sections 133, 134 and 135 of the NIRC Re: Increase in Rates of Specific Tax on Distilled Spirits, etc.Presidential Decree No. 1155 • Jun 3, 1977 • Presidential Issuances
- Increasing the Specific Taxes on Distilled Spirits, Wines and Fermented LiquorsPresidential Decree No. 820 • Oct 28, 1975 • Presidential Issuances
- Amendments to NIRC Re: Specific Tax on Distilled Spirits, Wines, Fermented Liquors and Cigars/CigarettesRepublic Act No. 219 • Jun 5, 1948 • Statutes
- Amending the NIRC Re: Specific Tax on Distilled Spirits, Wines and Fermented LiquorsRepublic Act No. 2258 • Jun 19, 1959 • Statutes
- Amendment to NIRC Re: Specific Tax on Distilled Spirits and Fermented LiquorsRepublic Act No. 5449 • Sep 25, 1968 • Statutes
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