PD 231 CHAPTER IV. FINAL PROVISIONS

Transitory provisions.

Section 64

SEC. 64. Transitory provisions. — In cases where the existing rates of a lax, fee or other charge fixed by local ordinance of any city, municipality or barrio are in excess of the maximum rates provided for in this Code, or where the existing tax, fee, or other charge is no longer within the authority of the local government to impose or collect in accordance with the provisions of this Code, the local board or council concerned shall, within such time as the Secretary of Finance may determine, taking into account the financial stability of the local government concerned, hut not exceeding one year, adjust such existing rates or rescind such tax, fee or other charge, as the case may he, thru an amendatory or other necessary ordinance to conform to the provisions of this Code; otherwise, such rates or such tax, fee or other charge shall be deemed automatically adjusted or rescinded by operation of law. In the foregoing cases, as well as in cases where an existing ordinance imposes a tax, fee, or other charge not specifically mentioned in this Code or where an ordinance provides for an administrative or regulatory measure which is discriminatory in nature on the conduct of business or calling or affects the free flow of commerce as contemplated in Section 51 of this Code, the local board or council concerned shall submit a copy of the ordinance embodying the tax, fee, charge, or administrative or regulatory measure to the Secretary of Finance for review and other disposition in accordance with Section 44 of this Code within (6) months from the date of effectivity of this Code. Any or all such taxes, fees, charges, or administrative or regulatory measures embodied in ordinances not submitted to the Secretary of Finance for review as herein required shall be deemed ipso facto nullified after six months from the date of effectivity of this Code.

Administrative authority of the Secretary of Finance.

Section 65

SEC. 65. Administrative authority of the Secretary of Finance. — The Secretary of Finance shall determine, at least once every two years from the date of effectivity hereof, the necessity of the maximum rates of the taxes, fees and/or other charges fixed in this Code and make appropriate recommendations thereon to the proper authority in order that said maximum rate may be maintained in conformity with the economic condition generally prevailing in the country. He shall also promulgate, from time to time, such rules and regulation effective implementation of the provisions of this Code.

Separability clause.

Section 66

SEC. 66. Separability clause. — If, for any reason to be unconstitutional or invalid, no other section or provision hereof shall be affected thereby.

Repealing clause.

Section 67

SEC. 67. Repealing clause. — All laws, acts, decrees, executive orders, proclamations and/or administrative regulations, or part or parts thereof which are inconsistent herewith are hereby repealed and/or modified accordingly. SOURCES OF DEFINITIONS OF TERMS USED IN THIS CODE Terms Defined Sources of Definitions (a) Agricultural products — Molina vs. Rafferly, 37 and 38 Phil.; American Rubber Co. vs. Comm. 39 SCRA 163; Sec. 188(b), NIRC (b) Amusement —

Section 194

Sec. 194(a) NIRC (National Internal Revenue Code) (e) Business — Encyclopedia Britannica (f) Calling — Formulated by CLT (g) Capital — Model Ordinance prepared by the Department of Finance in 1965 (h) Capital investment — Model Ordinance prepared by the Department of Finance in 1965 (i) Charges — Encyclopedia Britannica (j) Confiscatory Encyclopedia Britannica (k) Corporation — NIRC (l) Dealer — BIR Ruling No. 198, s. 1959 (m) Excessive — Encyclopedia Britannica (n) Fee— Encyclopedia Britannica (o) Gross Receipts — Taken from the case of Isabela Sugar C., Inc. vs. Yatco, et al. 67 Phil. 500 with an additional definition formulated by the CLT (p) Hotel — Manila Ordinace No. 6626, s. 1968 (q) Levy — Encyclopedia Britannica (r) License — Encyclopedia Britannica (s) Local government — Adapted Sec. 1, Article XI, New Constitution (t) Lodging house — Manila Ordinance No. 6626, s. 1968 (u) Manufacturer —

Section 2

Sec. 2, BIR Revenue Regulations No. 5-57, May 30, 1957 (c) Amusement places — Taken from Sec. 260, NIRC with modifications by CLT (d) Brewer —

Section 194

Sec. 194(x) NIRC (v) Market premises — Model Ordinance, supra (w) Motel— Manila Ordinance No. 6626, s. 1968 (x) Motor Vehicle Adapted from R.A. 4136, Section 3(a) (y) Occupation — 29 Words and Phrases 160; Encyclopedia Britanica (z) Operator — Model Ordinance, supra (a-1) Oppressive — Encyclopedia Britannica (b-1) Peddler —

Section 194

Sec. 194(f) NIRC (c-1) Person — 2 Sanchez Roman 110 (d-1) Privilege — Encyclopedia Britannica (e-1) Profession — BIR Form - 1701 (f-1) Public market — Model Ordinance, supra (g-1) Rental — Adapted from Art. 1643, New Civil Code of the Phil. (h-1) Residents — Taken from Arts. 51 and 52 of New Civil Code of the Phil. (i-1) Retail — Sy Keong vs. Sarmiento, G.R. L-2934, Nov. 29, 1951 (j-1) Revenue — Encyclopedia Britannica (k-1) Services — Encyclopedia Britannica (l-1) Stall — Model Ordinances, supra (m-1) Tax — Paras, Fundamental of taxation, p.1 (n-1) Unjust — Encyclopedia Britannica (o-1) Vessel — Customs and Tariff Code (p-1) Wharfage — Taken from the Customs and Tariff Code (q-1) Wholesale — Sy Keong vs. Sarmiento, G.R. L-2934, Nov. 29, 1951 In order to facilitate the implementation of this Presidential Decree No. 231, the Department of Finance issued Provincial Circular No. 22-73, dated September 7, 1973, containing instructions for the information, guidance and compliance by local officials.