CHAPTER I - Taxes on Resources of Banks
Tax on capital, deposits, and circulation of banks.
SEC. 249. Tax on capital, deposits, and circulation of banks. — Subject to the exemptions herein made, there shall be collected from banks the following taxes on capital, deposits, and circulation.
(a) Upon the capital employed by the bank, for each month, one twenty-fourth of one per centum.
(b) Upon the average amount of deposits of money, subject to payment by check or draft, or represented by certificates of deposit or otherwise, whether payable on demand or at some future day, for each month, one eighteenth of one per centum.
(c) Upon the average amount of circulation issued by the bank, including as circulation all notes and other obligations calculated or intended to circulate or be used as money, but not including such as may be retained in the vault of the bank or redeemed and on deposit for said bank, for each month, one-twelfth of one per centum.
(d) Upon the amount of reserve deficiencies incurred by the bank, and for the periods of their duration, as provided in section 126 of Act Numbered one thousand four hundred and fifty-nine, as amended by Act Numbered Three Thousand six hundred and ten, one per centum per month.
"Bank," as herein used, includes every incorporated or other bank, and every person, association, or company having a place of business where credits are opened by the deposit or collection of money or currency subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, are received for discount or for sale.
"Capital employed" does not include money borrowed or received from time to time in the usual course of business from any person whose sole business is lending money on real estate security.
Times for payment of tax.
SEC. 250. Times for payment of tax. — Increase of tax in case of delinquency. — These taxes shall be due at intervals of six months-namely, on the first of January and July for the respective preceding half-year periods; and if any such tax remains unpaid for four months thereafter, the amount of the tax shall be increased by twenty-five per centum, the increment to be a part of the tax.
Banker's semi-annual report of business done.
SEC. 251. Banker's semi-annual report of business done. — A report of the monthly amount of capital, deposits, and circulation shall be rendered on or before the first of May and first of November of each year by each bank subject to the tax above prescribed, with a declaration annexed thereto under oath of the president, cashier, manager, or proprietor to the effect that such report contains a true, faithful, and correct statement of the amounts subject to tax as aforesaid for the period therein covered.
Computing resources of bank incorporated abroad.
SEC. 252. Computing resources of bank incorporated abroad. — The amount of capital used by a bank within the Philippines, when such bank is a branch of a bank incorporated under the laws of the United States or a foreign country, shall, for the purposes of assessment hereunder be determined in the following manner: The total amount of the capital of the bank shall be ascertained, and, likewise the total amount of the net earnings of the bank accruing during the preceding six months, and also the total amount of the net earnings accruing from the bank's business conducted in the Philippines, and such a proportion of the total capital of the bank shall be deemed to have been employed in the Philippines as the net earnings in the Philippines bear to the total net earnings of the bank: Provided, however, That the amount of capital deemed to have been employed by a foreign banking corporation in this country shall, in no case, be less than the minimum capital required of a bank organized under the laws of the Philippines.
Exemption of savings institutions.
SEC. 253. Exemption of savings institutions. — The deposits in associations or companies known as provident institutions, savings banks, savings funds, or savings institutions, having no capital stock and which do no other business than receiving deposits to be loaned or invested for the sole benefit of the parties making such deposits and without profit or compensation to the association or company, shall be exempt from this tax on so much of their deposits as such institutions have invested in securities satisfactory to the Treasurer of the Philippines and on all deposits, not exceeding four thousand pesos, made in the name of any one person.
Exemption in case of reduced circulation.
SEC. 254. Exemption in case of reduced circulation. — When the outstanding circulation of any bank is reduced to an amount not exceeding five per centum of the chartered or declared capital existing at the time the same was issued, such circulation shall be free from taxation; and when any bank which has ceased to issue notes or circulation deposits with the Treasurer of the Philippines in lawful money, the amount of its outstanding circulation to be redeemed at par, under such regulations as the Secretary of Finance may prescribe, it shall be exempt from any tax upon said circulation.
CHAPTER II - TAXES ON RECEIPTS OF INSURANCE COMPANIES
Tax on insurance premiums.
SEC. 255. Tax on insurance premiums. — There shall be collected from every person, company, or corporation (except purely cooperative companies or association) doing insurance business of any sort in the Philippines a tax of one per centum of the total premiums collected during the first ten years of his or its operation and one and one-half per centum of the total premiums collected thereafter, whether such premiums are paid in money, notes, credits, or any substitute for money, but premiums refunded within six months after payment on account of rejection of risk or returned for other reason to persons insured shall not be included in the taxable receipts; nor shall any tax be paid upon reinsurance by a company that has already paid the tax.
"Cooperative companies or associations" are such as are conducted by the members thereof with money collected from among themselves and solely for their own protection and not for profit.
Time for payment of tax.
SEC. 256. Time for payment of tax. — Increase of tax in case of delinquency. — The tax on insurance companies shall be due on the first of July in each year for the preceding calendar year, and if the same remains unpaid for fifteen days thereafter the amount of the tax shall be increased by twenty-five per centum, the increment to be a part of the tax.
Yearly report from insurance company.
SEC. 257. Yearly report from insurance company. — Every company liable to the payment of the aforesaid tax shall, on or before the first day of April in each year, render a statement in writing, in such form as the Collector of Internal Revenue shall prescribe, containing an account of the conditions of its business during the calendar year last preceding, the entire amount of all premiums and other considerations received during such year, and such additional information as the Collector may require.
Tax due from agents of foreign insurance companies.
SEC. 258. Tax due from agents of foreign insurance companies. — Every fire, marine, or miscellaneous insurance agent authorized under section 192 of Act Numbered Two Thousand four hundred and twenty-seven, as amended by Acts Numbered Two thousand six hundred and forty-eight and Three thousand five hundred and seventy-five to procure policies of insurance as he may have previously been legally authorized to transact on risks located in the Philippines for companies not authorized to transact business in the Philippines, shall likewise make a yearly report to the Collector of Internal Revenue at the time and in the manner prescribed in section 257, showing the entire amount of all premiums received by the company he represents under the authority of the Insurance Law. And such agent shall pay to the Collector of Internal Revenue a tax equal to twice the tax imposed in section 255 which tax shall be paid at the same time and be subject to the same penalty for delinquency as the tax imposed by said section: Provided, however, That the provisions of this section shall not apply to reinsurance: And provided, further, That the prohibition of this section shall not affect the right of an owner of property to apply for and obtain for himself policies in foreign companies in cases where said owner does not make use of the services of any agent, company, or corporation residing or doing business in the Philippines. In all cases where owners of property obtain insurance directly with foreign companies, it shall be the duty of said owners to report to the Insurance Commissioner and to the Collector of Internal Revenue each case where insurance has been so effected, and shall pay the tax of one and one-half per centum on premiums paid, in the manner required by section 255 of insurance companies, and shall be subject to the same penalty for failure to do so.
CHAPTER III - Franchise Tax
Tax on corporate franchises.
SEC. 259. Tax on corporate franchises. — There shall be collected in respect to all existing and future franchises, upon the gross earnings or receipts from the business covered by the law granting the franchise, such taxes, charges and percentages as are specified in the special charters of the corporations upon whom such franchises are conferred, and, for the purpose of facilitating the assessment of this tax, reports shall be made by the respective holders of the franchises in such form and at such times as shall be required by the regulations of the Department of Finance.
The taxes, charges, and percentages on corporate franchises shall be due and payable as specified in the particular franchise, or, in case no time limit is specified therein, the provisions of section 182 shall apply; and if such taxes, charges, and percentages remain unpaid for fifteen days from and after the date on which they must be paid, twenty-five per centum shall be added to the amount of such taxes, charges, and percentages, which increase shall form part of the tax.
CHAPTER IV - Amusement Taxes
Amusement taxes.
SEC. 260. Amusement taxes. — There shall be collected from the proprietor, lessee, or operator of theaters, cinematographs, concert halls, circuses, boxing exhibitions, and other places of amusement the following taxes:
(a) When the amount paid for admission exceeds twenty centavos but does not exceed twenty-nine centavos, two centavos on each admission.
(b) When the amount paid for admission exceeds twenty-nine centavos but does not exceed thirty-nine centavos, three centavos on each admission;
(c) When the amount paid for admission exceeds thirty-nine centavos but does not exceed forty-nine centavos, four centavos on each admission;
(d) When the amount paid for admission exceeds forty-nine centavos but does not exceed fifty-nine centavos, five centavos on each admission:
(e) When the amount paid for admission exceeds fifty-nine centavos but does not exceed sixty-nine centavos, six centavos on each admission
(f) When the amount paid for admission exceeds sixty-nine centavos but does not exceed seventy-nine centavos, six centavos on each admission;
(g) When the amount paid for admission exceeds seventy-nine centavos but does not exceed eighty-nine centavos, eight centavos on each admission;
(h) When the amount paid for admission exceeds eighty-nine centavos but does not exceed ninety-nine centavos, nine centavos on each admission; and
(i) When the amount paid for admission exceeds ninety-nine centavos, ten centavos on each admission.
In the case of theaters or cinematographs, the taxes herein prescribed shall first be deducted and withheld by the proprietors, lessees, or operators of such theaters or cinematographs and paid to the Collector of Internal Revenue before the gross receipts are divided between the proprietors, lessees, or operators of the theaters or cinematographs and the distributors of the cinematographic films.
In the case of cockpits, race tracks, and cabarets, there shall be collected from the proprietor, lessee, or operator a tax equivalent to ten per centum of the gross receipts, irrespective of whether or not any amount is charged or paid for admission: Provided, however, That in the case of race tracks, this tax is in addition to the privilege tax prescribed in section 193. For the purpose of the amusement tax, the term "gross receipts" embraces all the receipts of the proprietor, lessee, or operator of the amusement place, excluding the receipts derived by him from the sale of liquors, beverages, or other articles subject to specific tax, or from any business subject to tax under this Code.
Exemption.
SEC. 261. Exemption. — The tax herein imposed shall not be paid where the admission fees or charges are collected by or for and in behalf of any religious, charitable, scientific, or educational institution or association, and where no part of the net proceeds of such admission fees or charges inures to the benefit of any private stockholder or individual.
CHAPTER V - Charges in Forest Products
Measuring of forest products and collection of charges thereon.
SEC. 262. Measuring of forest products and collection of charges thereon. — The duties incident to the measuring of forest products and the collection of the charges thereon shall be discharged by the Bureau of Internal Revenue, under the regulations of the Department of Finance.
Employees of the Bureau of Forestry may be deputized by the Collector of Internal Revenue for the performance of duties incident to the measuring and invoicing of forest products when the Director of Forestry deems such course advisable for the protection of the forest revenues and is willing to supply the services of such employees at the expense of the Bureau of Forestry.
Mode of measuring timber.
SEC. 263. Mode of measuring timber. — Except as hereinbelow provided, all timber shall be measured and manifested in the round or squared, before being sawn or manufactured. The volume of all round timber shall be ascertained by multiplying the area of the small end by the length of the log, the diameter of the log to be measured exclusive of the bark; but if the end of a log is irregular the average diameter shall be used; and in order to ascertain the volume of a log more than eight meters long, the diameter of the middle of said log, or the average of the diameters, at both ends thereof, shall be used as basis. If a log in the round, cut under license, is measured and manifested by forest officers, the Director of Forestry shall make due allowance for rot, cavities, or other natural defects; but from any decision of the Director of Forestry in this respect, an appeal shall lie to his Department Head, whose decision shall be final. The manifest of timber cut by licensees operating sawmills in or near the forest shall be attested by forest officers whenever practicable.
The volume of squared timber shall be ascertained by multiplying the average of the cross section measured by the length, to which thirty per centum shall be added for loss in squaring: Provided, however, That if squared timber cut under license is measured and manifested by forest officers, the Director of Forestry shall make due allowance for rot, cavities, or other natural defects; but from any decision of the Director of Forestry in this respect an appeal shall lie to his Department Head, whose decision shall be final. The privilege of manifesting timber after squaring shall, however, is granted only to licensees who have squared their logs in the forests with the tax and intend to take it to the market in this form.
If sawn or otherwise manufactured timber is found which has not been manifested in accordance with the provisions hereof, the corresponding forest charges shall be assessed on twice the volume of the actual contents of such sawn or manufactured timber.
Charges on timber cut in public forest.
SEC. 264. Charges on timber cut in public forest. — Except as otherwise especially provided, the following charges shall be collected on each cubic meter of timber cut in any public forest or forest reserve in the Philippines whether removed therefrom or not:
(a) On timber in the first group, not including ebony, camagon, and molave stripped of sapwood, three pesos and fifty centavos.
(b) On ebony stripped of sapwood, six pesos.
(c) On camagon stripped of sapwood, five pesos.
(d) On molave stripped of sapwood, four pesos.
(e) On timber in the second group, two pesos.
(f) On timber in the third group, not including firewood, one peso and twenty-five centavos.
(e) On timber in the fourth group, not including firewood, sixty centavos.
Charges on firewood cut in public forests.
SEC. 265. Charges on firewood cut in public forests. — On firewood cut in public forests and forest reserves, the following charges shall be collected:
On bacauan and tangal, per cubic meter, twenty centavos.
On other woods, per cubic meter, ten centavos.
Only third or fourth-group wood can be taken for firewood. However, at the discretion of the Director of Forestry, first and second-group woods may be removed for firewood purposes from land which is more valuable for agricultural than for timber purposes.
Charges collectible on wood cut from unregistered private lands.
SEC. 266. Charges collectible on wood cut from unregistered private lands. — The charges above prescribed shall be collected on all wood cut upon any land the title to which is not registered with the Director of Forestry as required by the Forest Law; and in the absence of such registration, wood cut and removed from alleged private lands shall be considered as cut and removed under license from public forest or forest reserves, and shall be subject to the law and regulations in such case applicable.
Surcharges for illegal cutting and removal of forest products or for delinquency.
SEC. 267. Surcharges for illegal cutting and removal of forest products or for delinquency. — Where forest products are unlawfully cut or gathered in any public forest without license or, if under license, in violation of the terms thereof, the charges on such products shall be increased by three hundred per centum. If forest products shall be removed without invoice, or upon removal, shall be discharged without permit from boat, car, cart, or other means of transportation, the charges shall be increased by fifty per centum, and if, in any case, the proper charges upon forest products are not paid within sixty days after the same shall be due and payable, such charges shall be increased by fifty per centum: Provided, however, That the Collector of Internal Revenue may, in meritorious cases, waive the surcharge of fifty per centum for discharging without permit or grant an extension of time not exceeding thirty days for the payment of the forest charges without surcharge.
Charges on timber cut for use on mining claim.
SEC. 268. Charges on timber cut for use on mining claim. — When a license is granted by the Bureau of Forestry allowing a miner or mining company to cut timber for the development of a mining claim on land other than such as is covered by his or its claim, the charges on timber so cut shall be one-half the charges hereinabove fixed.
Charges on gums, resins, and other forest products.
SEC. 269. Charges on gums, resins, and other forest products. — On gums, resins, rattan, and other products of the forest gathered or removed from any public forest or forest reserve, and not hereinabove provided for, there shall be collected a charge of ten per centum of the market value thereof, determined in the manner indicated below.
The market value of the various forest products on which forest charges may thus be collected shall be determined from time to time by a joint assessment of the Collector of Internal Revenue and the Director of Forestry, to be approved by their respective Department Heads, the same to be published for the information of the public in the Official Gazette. Where the value of any forest product included in this section is not determined and published in the manner specified, such product may be gathered or removed free of charge.
SEC. 270. Charges on stone, earth, salt, and guano taken from lands under the jurisdiction of the Bureau of Forestry.-On stone, earth, salt, or guano gathered or removed from the lands under the jurisdiction of the Bureau of Forestry, there shall be collected such charges as may be fixed in particular cases by the Director of Forestry, with the approval of the Department Head.
No charges on products lawfully removed under gratuitous license.
SEC. 271. No charges on products lawfully removed under gratuitous license. — No charges shall be collected on forest products removed in conformity with the terms of a gratuitous license of the Bureau of Forestry, with the approval of the Department Head.
Gratuitous licensees subject to regulations of Department of Finance.
SEC. 272. Gratuitous licensees subject to regulations of Department of Finance. — Gratuitous licensees authorized to cut first-group timber under license from the Bureau of Forestry must comply with the regulations of the Department of Finance in regard to the removal of such timber and shall submit on the proper forms full invoices showing the volume of timber cut by them.
Time for payment of forest charges.
SEC. 273. Time for payment of forest charges. — Except as hereinbelow provided, the charges on forest products shall be payable at the time of the removal of the same from the forest.
With the approval of the Collector of Internal Revenue, timber may be removed from a saw mill situated on a licensed cutting area upon the giving of a bond conditioned upon the monthly payment of the charges due on the output of such mill. He may also authorize the shipment of forest products under auxiliary invoices without the pre-payment of charges in special cases where the payment of the charges at the point of origin would result in undue hardship, if the owner or concessionaire shall first file a bond with the Bureau of Internal Revenue in the form and amount and with such sureties as the Collector of Internal Revenue may require, conditioned upon the payment of the forest charges at the point of destination or at such time and place as the Collector may direct.
CHAPTER VI - for Sealing of Weights and Measures
Sealing and licensing of weights and measures.
SEC. 274. Sealing and licensing of weights and measures. — The duties incident to the official inspection of weights and measures, and the sealing and licensing of the same for use, shall be performed under the supervision of the Bureau of Internal Revenue.
Fees for sealing linear metric measures.
SEC. 275. Fees for sealing linear metric measures. — Fees for sealing linear measures of the metric system shall be as follows:
(a) Measures not over one and one-half meters, ten centavos.
(b) Measures over one and one-half meters, twenty centavos.
Fees for sealing English linear measures.
SEC. 276. Fees for sealing English linear measures. — Fees for sealing linear measures of the English system, allowable only when such measures are to be used in measuring manufactured lumber, shall be as follows:
(a) Measures not over one yard, ten centavos.
(b) Measures over one yard, twenty centavos.
Fees for sealing metric measures of capacity.
SEC. 277. Fees for sealing metric measures of capacity. — Fees for sealing metric measures of capacity shall be as follows:
(a) For a measure not over ten liters, twenty centavos.
(b) For a measure over ten liters thirty centavos.
Fees for sealing metric instruments of weight.
SEC. 278. Fees for sealing metric instruments of weight. — Fees for sealing instruments for determining weight graduated solely in the metric system shall be as follows:
(a) Those having a capacity of over three thousand kilograms, three pesos.
(b) Those having a capacity of not over three thousand but over three hundred kilograms, one peso and twenty centavos.
(c) Those having a capacity of not over three hundred but more than thirty kilograms, sixty centavos.
(d) Those with a capacity not greater than thirty kilograms, thirty centavos.
For an apothecary balance or other balance of precision the charge shall be doubled.
With each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. For each extra weight, the charge shall be five centavos.
Form and duration of license for use of weights and measures.
SEC. 279. Form and duration of license for use of weights and measures. — The receipt for the fee charged for the sealing of weights and measures shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs in that period. When a license is renewed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weights and measures covered by the license, shall be exhibited on demand of any internal- revenue officer.
Secondary standards preserved by provincial treasurers.
SEC. 280. Secondary standards preserved by provincial treasurers. — Testing of same. — For use in the testing of weights and measures in the provinces, provincial treasurers shall keep full sets of secondary standards in the provincial buildings. The Collector of Internal Revenue shall be responsible for the inspection and proper testing of all provincial and municipal standards of weights and measures.
Comparison of secondary and fundamental standards.
SEC. 281. Comparison of secondary and fundamental standards. — The comparison of the secondary and fundamental standards shall be made in the Bureau of Science at the instance of the Collector of Internal Revenue. When found to be sufficiently accurate, the secondary standard shall be distinguished by a label, tag, or seal, and shall be accompanied by a certificate showing the amount of its variation from the fundamental standard. If the variation is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed in the Bureau of Science.
Inspectors of weights and measures.
SEC. 282. Inspectors of weights and measures. — Internal revenue agents shall inspect and test balances or scales, weights and pleasures, and report upon the condition thereof in the territory assigned to them. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any officer engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Collector of Internal Revenue and also to the proper prosecuting officer.
Sealers of weights and measures.
SEC. 283. Sealers of weights and measures. — The sealing and licensing of weights and measures shall be the duty of the city or provincial treasurers and their deputies, and for the purposes of this law such officers shall be termed sealers of weights and measures.
Destruction of defective instrument of weight or measure.
SEC. 284. Destruction of defective instrument of weight or measure. — Any defective instrument of weight or measure may be destroyed by any inspector or sealer of weights and measures if its defect is such that it can not readily and securely be repaired.
Testing of instruments used in Government work.
SEC. 285. Testing of instruments used in Government work. — All measures and instruments for determining weight used in the Government work or maintained for public use by any province, city, or municipality shall be tested and sealed free of charge.
Dealer's permit to keep unsealed weights and measures.
SEC. 286. Dealer's permit to keep unsealed weights and measures. — Upon obtaining written permission from the Collector of Internal Revenue any dealer may keep instruments of weight or measure in stock for sale without sealing, until sold or used
Fraudulent practices relative to weights and measures.
SEC. 287. Fraudulent practices relative to weights and measures. — Any person other than an official sealer of weights and measures who places an official tag or seal upon any instrument of weight or measure, or attaches it thereto; or who fraudulently imitates any mark, stamp, brand, tag, or other characteristic sign used to indicate that weights and measures have been officially sealed; or who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or licenses which is an imitation of or purports to be a lawful stamp, tag, certificate, or license of the kind required by the provisions of this Chapter; or who alters the written or printed figures or letters on any stamp, tag certificate, or license used or issued; or who has in his possession any such false, counterfeit, restored, or altered stamp, tag, certificate or license for the purpose of using or reusing the same in the payment of fees or charges imposed in this Chapter; or who procures the commission of any such offense by another, shall for each such offense be fined not less than two hundred pesos nor more than ten thousand pesos or imprisoned for not less than one month nor more than five years, or both.
SEC. 288. Unlawful possession or use of instrument not sealed before using and not sealed within twelve months from last sealing. — Any person making a practice of buying or selling goods by weight, or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine not exceeding five hundred pesos or by imprisonment for not exceeding one year, or both; but if such scale, balance, weight, or measure so used has been officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments.
Alteration or fraudulent use of instrument of weight or measure.
SEC. 289. Alteration or fraudulent use of instrument of weight or measure. — Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight, or measure, whether sealed or not, shall be punished by a fine of not less than two hundred pesos nor more than four thousand pesos or by imprisonment for not less than three months nor more than two years, or both.
Any person who fraudulently gives short weight or measure in the making of sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure thereof, shall be punished by a fine of not less than two hundred pesos nor more than two thousand pesos or by imprisonment for not less than three months nor more than two years, or both.
CHAPTER VII - The Firearms Tax
Definition of terms.
SEC. 290. Definition of terms. — As used in this Chapter, the word "firearm" or "'arm" includes rifles, muskets, carbines, shotguns, revolvers, pistols, and all other deadly weapons from which a bullet, ball, shot, shell, or other missile may be discharged by means of gunpowder or other explosives. The term also includes air rifles coming under regulations of the Philippine Constabulary. The barrel of any firearm shall be considered a complete firearm for all the purposes hereof. The word "ammunition" shall mean loaded shell for rifles, muskets, carbines, shotguns, revolvers, and pistols from which a bullet, ball, shot, shell, or other missile may be fired by means of gunpowder or other explosives. The term also includes ammunition for air rifles mentioned elsewhere in this section. The words "explosive" and "explosives" shall mean gunpowders, powder used for blasting, all forms of high explosives, blasting materials, dynamite, fuses, detonators and detonating agent, smokeless powder, and any other chemical compound or chemical mixture that contains any combustible units or other ingredients in such proportion, quantities or packing that ignition by fire, by friction, by concussion, by percussion, or by detonator of all or any part of the compound or mixture may cause such a sudden generation of highly heated gases that the resultant gaseous pressures are capable of producing destructive effects on contiguous objects or of destroying life or limb.
License fees of dealers in firearms, ammunition, and explosives.
SEC. 291. License fees of dealers in firearms, ammunition, and explosives. — Any person dealing in fire arms or ammunition under license issued in accordance with the provisions of section 883 of the Administrative Code, or in explosives as provided by Act Numbered Twenty- two hundred and fifty-five, shall pay the following annual fees:
Dealers selling one thousand or more firearms of all kinds in a year, two hundred pesos.
Dealers selling less than one thousand firearms of all kinds in a year, one hundred twenty pesos.
Dealers selling or manufacturing one million or more rounds of ammunition of all kinds in a year, one hundred fifty pesos.
Dealers importing or selling less than one million rounds of ammunition of all kinds in a year, one hundred pesos.
Dealers in or manufacturers of explosives, two hundred pesos.
This section shall not be applicable to fireworks manufacturers.
Firearms license fees.
SEC. 292. Firearms license fees. — Any person who owns or possesses a license to possess a firearm in accordance with section 888 of the Administrative Code, as amended, shall pay the following initial and annual fees:
For each shotgun held on license:
Initial fee ................................................................................................
P10.00
Annual fee .............................................................................................
5.00
For each high-power rifle held on license:
Initial fee................................................................................................
15.00
Annual fee .............................................................................................
5.00
For each revolver held on license except caliber .22 revolver:
Initial fee ................................................................................................
10.00
Annual fee .............................................................................................
5.00
For each rifle held on license, except caliber .22 revolver:
Initial fee ................................................................................................
10.00
Annual fee .............................................................................................
5.00
Provided, however, That bona fide and active members of Constabulary shall pay an initial fee of five pesos and an annual fee of two pesos for each firearm held on license, except caliber .22 revolver or rifle.
Hunting permits.
SEC. 293. Hunting permits. — Persons holding license to possess rifles and shotgun shall not engage in hunting unless they provide themselves with an annual hunting permit, the fee for which shall be two pesos.
Collection and disposition of fees.
SEC. 294. Collection and disposition of fees. — The fees herein provided shall be collected by the Collector of Internal Revenue under such rules and regulations as said Collector and the Chief of Constabulary may prescribe, with the approval of the respective Department Heads. The proceeds of the collection of such fees shall accrue to the National Government.
Penal provision.
SEC. 295. Penal provision. — The fees provided in this Chapter are due and payable on the date the license to possess or deal in firearms, ammunition or explosives is issued by the Chief of Constabulary and on each anniversary thereof, and failure to pay said fees within sixty days after they become due and payable shall render the person in arrears liable to a surcharge of twenty-five per centum of the regular fees unpaid.
CHAPTER VIII - Radio Fees
Registration of radio receiving sets, notice of sale or change in ownership or location of each set.
SEC. 296. Registration of radio receiving sets, notice of sale or change in ownership or location of each set. — Every person, firm, company, association, corporation, or any other entity having in his or in its possession or control a radio receiving set, shall register the same with the Collector of Internal Revenue within thirty days after coming into possession or control or such set, and it shall be the duty of the owner or possessor thereof to advise the Collector of Internal Revenue of any change in his or its address within 30 days after such change takes place. Whenever any radio receiving set is sold, or any change in ownership or possession takes place, the dealer, or former owner, or possess or thereof shall advise the Collector of Internal Revenue of such sale or transfer.
Dealers or persons selling receivers to the Government of the United States or of the Philippines shall comply with the provisions of this section and with the regulations which may be issued by the Secretary of Finance.
Annual fees to be paid.
SEC. 297. Annual fees to be paid. — Except as otherwise provided in section 300, there shall be paid and collected a registration fee of one peso per annum, for every crystal receiving set, and for every receiving set that uses a vacuum tube or tubes for amplification or for detections, there shall be paid and collected, in accordance with the following zones, registration fees as follows:
(a) First zone. — Manila, Bataan, Batangas, Bulacan, Cavite, Laguna, Marinduque, Mindoro, Nueva Ecija, Pampanga, Pangasinan, Rizal, Romblon, Tarlac, Tayabas, and Zambales; one peso a year for sets using not more than five tubes, and five pesos a year for sets using more than five tubes.
(b) Second zone. — Abra, Albay, Antique, Cagayan, Camarines Norte, Camarines Sur, Capiz, Cebu, Ilocos Norte, Ilocos Sur, Iloilo, Isabela, La Union, Masbate, Mountain Province, Nueva Vizcaya, Occidental Negros, Samar, and Sorsogon: One peso a year for sets using not more than seven tubes, and five pesos for sets using more than seven tube.
(c) Third zone. — Agusan, Batanes, Bohol, Bukidnon, Cotabato, Davao, Lanao, Leyte, Occidental Misamis, Oriental Misamis, Oriental Negros, Palawan, Sulu, Surigao, and Zamboanga: One peso a year for sets using not more than nine tubes, and five pesos a year for sets using more than nine tubes.
The "annual fees" above specified shall be understood to be for a period of twelve months counting from the date of acquisition of a radio receiver.
When to pay fees; surcharge to be paid for late payment.
SEC. 298. When to pay fees; surcharge to be paid for late payment. — The annual fees prescribed in the preceding section shall be paid in full upon registration of the radio receiving set as required in section 296. Subsequent payment of these fees shall be made from year to year counting from the date of acquisition of the radio receiving sets.
Any fee not paid within the time fixed herein shall be increased by a surcharge of twenty per centum thereof.
Exemption of the Governments of the United States and the Philippines.
SEC. 299. Exemption of the Governments of the United States and the Philippines. — The Government of the United States shall be exempt from all requirements of this Chapter. The Government of the Philippines shall be exempt likewise for all radio receiving sets owned or operated by it for communication purposes.
Receiving sets for specified uses to be registered but exempt from payment of fees.
SEC. 300. Receiving sets for specified uses to be registered but exempt from payment of fees. — Subject to such rules and regulations as may be prescribed by the Secretary of Finance, owners of receiving sets covered by this section shall comply with the requirements of section 296 of this Chapter as regards registration but shall be exempt from payment of the fees as required by section 297:
(a) Sets in storage or out of service;
(b) Sets kept for sale or used for demonstration by those engaged in the manufacture or sale of radio apparatus;
(c) Sets owned or operated by the Government of the Philippines and used for purposes other than communications;
(d) Sets installed on airplanes and ships licensed under Act Numbered Thirty-eight hundred and forty-six:
(e) Sets operated by owners of broadcasting stations if such sets are used for the purpose of monitoring or checking the quality or efficiency of the broadcasting stations;
(f) Sets owned and operated by lighthouse-keepers at their official stations;
(g) In cases where an amateur radio operator, who is licensed under Act Numbered Thirty-eight hundred and forty-six, or the owner of a licensed amateur radio station has more than one receiver in his immediate household all such receivers shall be registered but the fee need be paid on one receiver only; and
(h) Sets of not more than two tubes and used exclusively for scientific experimentation.
No credit for, nor refund or reimbursement of registration fees already paid or parts thereof shall be made on account of a radio set becoming exempt under the provisions of this section subsequent to the payment of such fees.
Disposition of radio registration fees.
SEC. 301. Disposition of radio registration fees. — All collections made under this Chapter shall accrue to the National Radio Broadcasting Fund created by Act Numbered Three thousand nine hundred and ninety-seven.
CHAPTER IX - Tobacco Inspection Fees
Inspection fees.
SEC. 302. Inspection fees. — For inspection made in accordance with this Chapter, there shall be collected a fee of thirty centavos for each thousand cigars or fraction thereof in the lot offered for inspection; three centavos for each thousand cigarettes or fraction thereof in the lot offered for inspection; twenty-five centavos for each one hundred kilograms of leaf tobacco or fraction thereof in the lot offered for inspection; and one centavo for each kilogram or fraction thereof, of other manufactured tobacco in the lot offered for inspection.
The tobacco inspection fees shall accrue to the Tobacco Inspection Fund created by section 12 of Act Numbered Two thousand six hundred and thirteen, as amended by Act Numbered Three thousand one hundred and seventy- nine.
CHAPTER X - Water Rentals
Water rentals.
SEC. 303. Water rentals. — The appropriator of water for power purposes for a small development shall pay to the Government of the Philippines an annual rental of twenty-five centavos per horsepower for the first ten years, beginning on the first day of January after the plant is ready for operation. After this first period, the rental shall become one peso, per horsepower per year: Provided, however, That the development of less than thirty horsepower shall be exempt from the rental provided in this section.
The appropriator of water for power purposes for a large development shall pay to the Government of the Philippines an annual rental of fifty centavos per horsepower for the first ten years, beginning on the first day of January after the plant is ready for operation. At the end of the first ten years and of each ten-year period thereafter, the Secretary of Public Works and Communications shall determine the rate of rental which shall be charged for the succeeding ten years: Provided, That in no case shall the rental rate be is less than one peso nor more than two pesos per horsepower per year.
The amount of water upon which rental shall be charged shall be determined as follows: The normal rated water capacity of the water wheels installed expressed in second-liters shall be multiplied by the difference in level of water surface in forebay and tailrace expressed in meters, and the product divided by one hundred, the quotient representing the developed horse power on the basis of an efficiency of seventy-six per centum for the plant.
When rentals shall be paid.
SEC. 304. When rentals shall be paid. — The rental shall be paid within twenty days after the end of each calendar quarter and shall be collected by the Bureau of Internal Revenue as a tax. If at any time payment shall not be made when the same shall have become due, said rental shall be increased by twenty-five per centum and together with the penalty shall become a lien upon the right of use of water and all the works, lands, buildings, and machinery which constitute the property appurtenant thereto, which lien shall be enforced in the manner prescribed in Title IX of this Code.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
