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CA 215 Section 5

CA 215 Section 5

Section 5

SEC. 5. Section fourteen hundred and seventy-three of the Administrative Code is hereby amended to read as follows: "SEC. 1473. Amount of privilege tax on occupation.— Privilege taxes on occupation shall be collected as follows, the amount stated being the sum due for the whole year: "(a) Lawyers, medical practitioners, land surveyors, architects, public accountants, and civil, eleetrical, mechanical, marine, or mining engineers, fifty pesos, "(b) Dental surgeons, opticians, photographers, engravers, and professional appraisers or connoisseurs of tobacco and other domestic or foreign products, forty pesos. "(c) Procuradores judiciales, insurance agents and sub-agents, and veterinarians, forty pesos. "(d) Pharmacists, chiropodists, manicurists, tattooers, and masseurs, twenty pesos. "(e) Midwives and cirujanos ministrantes in medicine or dentistry, ten pesos. " 'Medical practitioner' includes persons engaged in the practice of medicine in other capacity than that of cirujano ministrante or midwife solely, but excluding physicians or surgeons temporarily called in consultation from another country."

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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 5 (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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