Act No. 2339 Section 44

Percentage tax on carriers and keepers of stables and garages.

Section 44

SEC. 44. Percentage tax on carriers and keepers of stables and garages.—Keepers of livery stables and garages, transportation contractors, persons who transport passengers or freight for hire, and common carriers by land or water, except owners of boats taxed under the laws administered by the Bureau of Customs, shall pay a tax equivalent to one per cent of their gross receipts when the same exceed two hundred and fifty pesos a quarter.

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CitationAct No. 2339 Section 44 (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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