Uniform Taxes and Fees Payable for Wireless Reception/Transmission of Wordage and Pictures
Republic Act No. 359, enacted on June 4, 1949, establishes a uniform taxation framework for entities operating wireless reception and transmission stations. These entities are required to pay real property tax, basic and additional residence taxes, and income tax, which replace all other taxes. Additionally, they must comply with executive orders or regulations that impose various fees, including filing, construction permit, station license, and annual permit fees. The law aims to streamline the taxation process for businesses involved in broadcasting and publishing.
Law Information
- Reference Number
- Republic Act No. 359
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 4, 1949
REPUBLIC ACT NO. 359
AN ACT TO PROVIDE FOR UNIFORM TAXES AND FEES PAYABLE IN RESPECT TO THE WIRELESS RECEPTION AND/OR TRANSMISSION OF WORDAGE, PICTURES OR OTHER MATTER INTENDED FOR PUBLICATION
SECTION 1. The provisions of existing laws to the contrary notwithstanding, all persons, firms or corporations operating a wireless received and/or transmitting station for wireless reception and/or transmission of wordage, pictures or other matter intended for publication, either in the public press or by means of broadcast radio news, and not devoted principally to the reception and/or transmission of advertisements, shall be subject to the payment of the real property tax, the basic annual and additional residence taxes, and the income tax, which shall be in lieu of all other taxes. They shall, in addition, pay such fees and charges as are or may be imposed by executive order or regulation, such as filing fees, construction permit and station license fees, and annual permit fees. casia
SECTION 2. This Act shall take effect upon its approval.
Approved: June 4, 1949
Published in the Official Gazette, Vol. 45, No. 6, p. 2416 in June 1949
Cite This Law
Uniform Taxes and Fees Payable for Wireless Reception/Transmission of Wordage and Pictures, Republic Act No. 359, Jun 4, 1949 (Philippines)
Uniform Taxes and Fees Payable for Wireless Reception/Transmission of Wordage and Pictures, Republic Act No. 359 (Phil. 1949)
Related Laws
- Grant of Franchise to United Press Associations for the Reception and Transmission of Wireless Messages, etc.Commonwealth Act No. 387 • Sep 5, 1938 • Statutes
- Grant of Franchise to Philippine Press Wireless, Inc. for the Reception and Transmission of Wireless Messages, etc.Commonwealth Act No. 386 • Sep 5, 1938 • Statutes
- Grant of Franchise to Marconi Wireless Telegraph Company of America (Reception and Transmission of Wireless Long Distance Messages)Act No. 2384 • Feb 28, 1914 • Statutes
- Grant of Franchise to Radio Corporation of America (Reception and Transmission of Wireless Long Distance Messages)Act No. 3178 • Nov 24, 1924 • Statutes
- Grant of Franchise to Robert Dollar Company (Reception and Transmission of Wireless Long Distance Messages)Act No. 3495 • Dec 8, 1928 • Statutes
- Grant of Franchise to Mackay Radio and Telegraph Company of California (Reception and Transmission of Wireless Long Distance Messages)Act No. 3513 • Dec 8, 1928 • Statutes
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