Extending to and Making Applicable in the Territory Inhabited by Moros and Other Non-Christian People the Provisions of Act No. 2541
Act No. 2545, enacted on January 8, 1916, extends the provisions of the Internal Revenue Law of 1914 to areas inhabited by Moros and other non-Christian groups in the Philippines. It specifies exemptions from internal revenue taxes for certain retail dealers, including those selling traditional alcoholic beverages and low-value merchandise. Additionally, it grants the city council of Baguio the authority to exercise certain powers typically held by provincial boards. The law is effective retroactively from January 1, 1916.
Law Information
- Reference Number
- Act No. 2545
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
January 8, 1916
ACT NO. 2545
AN ACT EXTENDING TO AND MAKING APPLICABLE IN THE TERRITORY INHABITED BY MOROS AND OTHER NON-CHRISTIAN PEOPLE THE PROVISIONS OF ACT NUMBERED TWENTY-FIVE HUNDRED AND FORTY-ONE, ENTITLED "AN ACT TO AMEND ACT NUMBERED TWENTY-THREE HUNDRED AND THIRTY-NINE, KNOWN AS THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOURTEEN, BY CHANGING THE RATES OF TAXES AND ADDITIONAL TAXES, CREATING NEW TAXES, ABOLISHING OTHERS, AND FOR OTHER PURPOSES"
SECTION 1. Act Numbered Twenty-five hundred and forty-one, enacted December twenty-first, nineteen hundred and fifteen, and entitled "An Act to amend Act Numbered Twenty-three hundred and thirty-nine, known as the Internal Revenue Law of Nineteen hundred and fourteen, by changing the rates of taxes and additional taxes, creating new taxes, abolishing others, and for other purposes," is hereby extended to and made applicable in the territory inhabited by Moros and other non-Christian people: Provided, That the following persons shall be exempt from the corresponding Internal-Revenue taxes:
(a) Retail dealers in tuba, basi, and tapuy;
(b) Retail dealers in leaf tobacco;
(c) Merchants, the value of whose merchandise does not exceed twenty-five pesos.
Provided further, That the city council of Baguio may exercise the powers vested in provincial boards by section forty-eight of Act Numbered Twenty-three hundred and thirty-nine.
SECTION 2. This Act shall take effect as of January first, nineteen hundred and sixteen.
Enacted, January 8, 1916. DTIACH
Cite This Law
Extending to and Making Applicable in the Territory Inhabited by Moros and Other Non-Christian People the Provisions of Act No. 2541, Act No. 2545, Jan 8, 1916 (Philippines)
Extending to and Making Applicable in the Territory Inhabited by Moros and Other Non-Christian People the Provisions of Act No. 2541, Act No. 2545 (Phil. 1916)
Related Laws
- Extending the Provisions of Act No. 2300 to the Territory Inhabited by Moros or Other Non-Christian TribesAct No. 2399 • Mar 27, 1914 • Statutes
- An Act Making Applicable to that Part of the Philippine Islands Inhabited by Moros or Other Non-Christian Tribes Certain Acts of the Philippine LegislatureAct No. 2403 • Jun 30, 1914 • Statutes
- Act Making Act Numbered Two Thousand and Three of the Philippine Legislature Applicable to that Part of the Philippine Islands Inhabited by Moros or Other Non-Christian TribesAct No. 2007 • Dec 19, 1910 • Statutes
- An Act Making Applicable to that Part of the Philippine Islands Inhabited by Moros or Other Non-Christian Tribes Certain Acts of the Third Philippine LegislatureAct No. 2276 • Apr 18, 1913 • Statutes
- Making Applicable to that Part of the Philippine Islands Inhabited by Moros or Other Non-Christian People Certain Acts of the Philippine LegislatureAct No. 2658 • Mar 3, 1916 • Statutes
- An Act Making Applicable to the Territory Inhabited by Moros or Other Non-Christian Tribes Act of the Legislature Numbered Twenty-One Hundred and Twenty-One, Entitled "An Act Amending Act Numbered Eight Hundred and Seventeen by Changing the Method of Appointment of Locust Boards and by Defining the Relation of the Bureau of Agriculture to the Locust Boards, and Appropriating a Sum of Money for the Purposes of Said Act, and for Other Purposes," and Making an Appropriation for the Purposes thereofAct No. 2190 • Sep 17, 1912 • Statutes
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