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Act No. 1189 Section 56

Act No. 1189 Section 56

Section 56

SEC. 56. Any manufacturer, owner, or person in charge of any , article made subject to the taxes imposed under Articles Y to IX, inclusive, of this Act who removes or allows or procures the removal of any such articles for domestic sale or consumption from their place of manufacture or bonded warehouse wherein they have been legally deposited upon which the taxes imposed by this Act have not been paid in full prior to or at the time of such removal, and in the manner provided herein, shall for the first offense be punished by the forfeiture of all such articles so illegally removed and a sum equal to twice the taxes thereon, or, if such goods can not be seized, he shall forfeit an amount equal to the value of the goods and twice the taxes thereon; and every person willfully aiding or abetting in the removal of such articles, and every other person who knowingly conceals any such articles after their illegal removal, shall forfeit for every such offense a sum equal to twice the amount of taxes due and unpaid on any such articles so illegally removed. And every such manufacturer shall, before he is allowed to resume business, file with the provincial treasurer a bond in double the amount of his original bond, with sufficient surety or sureties satisfactory to the Collector of Internal Revenue and under the same conditions as his original bond.

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Other provisions in Act No. 1189

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1189 Section 56 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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