Act No. 1936 — An Act to Amend Subsection Five of Section One Hundred and Forty-Four of Act Numbered Eleven Hundred and Eighty-Nine, Entitled "The Internal Revenue Law of Nineteen Hundred and Four," as Amended, by Fixing the License Tax for Proprietors of Theaters Located Outside of the City of Manila.
Act No. 1936 — An Act to Amend Subsection Five of Section One Hundred and Forty-Four of Act Numbered Eleven Hundred and Eighty-Nine, Entitled "The Internal Revenue Law of Nineteen Hundred and Four," as Amended, by Fixing the License Tax for Proprietors of Theaters Located Outside of the City of Manila.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. Subsection five of section one hundred and forty-four oF Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and four," as amended, is hereby further amended by adding at the end thereof the following words :
"Provided further, That every proprietor of a theater located in any place except the city of Manila shall pay the sum of one hundred pesos, and that a license tax for the period of one month may be paid at the rate of ten pesos."
