Commonwealth Act No. 411 (CA 411) — An Act Amending Section One Thousand Four Hundred and Eighty-Seven of Act Numbered Two Thousand Seven Hundred and Eleven, Known as the Administrative Code, as Amended by Commonwealth Act Numbered One Hundred and Thirty-Five, Restoring the Specific Tax on Fermented Liquors to Its Former Rate.
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. Section one thousand four hundred and eighty-seven of Act Numbered Two thousand seven hundred and eleven, known as the-Administrative Code, as amended, is further amended to read as follows: "SEC. 1487. Specifc tax on fermented liquors.—On beer, lager beer, ale, porter and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity ten centavos."
SEC. 2. This Act shall take effect upon its approval. Enacted, without Executive approval, September 15,1938.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).