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Act No. 1189 Section 83

Act No. 1189 Section 83

Section 83

SEC. 83. Every distiller or owner of distilled spirits removed as s aforesaid to the distillery warehouse shall, on the first day of each month or within four days thereafter, enter the same for deposit in said warehouse under such regulations as the Collector of Internal Revenue may prescribe. Such entry shall be in triplicate and shall " contain the name of the person making the entry, the designation of the warehouse where the deposit is made, and the date thereof, and shall be in the following form: "Entry for deposit in distillery warehouse. Entry of distilled spirits deposited by .................., in distillery warehouse .................. in the Province of................... Island of .................., on the ........ day of .................., A. D. 19........." Each entry shall specify the kind of spirits, the whole number , of casks, the marks and serial numbers thereon, the number of gauge liters and proof liters, and the amount of the tax on the spirits contained in such packages, which entry shall be signed by the distiller or the owner of the same. One copy of said " entry shall be retained in the office of the treasurer of the province', one copy shall lie sent to the storekeeper in charge of the warehouse to be retained and filed in the warehouse, and one copy shall be sent to the Collector of Internal Revenue to be filed in his office. The taxes upon the liquors covered by such entry shall" be paid within three years from the date of the entry.

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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 83 (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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