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CA 215 Section 4

Section 4

SEC. 4. Paragraphs one and two of section fourteen hundred and sixty-six of the Administrative Code are hereby amended to read as follows: "SEC. 1466. Percentage tax on stock, real estate, commercial, customs, and immigration brokers.—Stock, real estate, commercial, customs, and immigration brokers, shall pay a percentage tax equivalent to four per centum of the gross compensation received by them in excess of five hundred pesos per quarter. "The Collector of Internal Revenue shall be authorized to prescribe, by regulation, the records to be kept by stock, real estate, commercial, customs, and immigration brokers subject to the tax. These records shall be considered pub-He and official documents for all purposes."

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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

CitationCA 215 Section 4 (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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