INTERNAL REVENUE LAW-Chapter 40, Administrative Code, OFFENSES AGAINST INTERNAL REVENUE LAW-Chapter 66, INCOME TAX LAW-Act No. 2833, as amended TOBACCO INSPECTION LAW-Act No. 2613, as amended SEC. 1421. Chief officials of Bureau of Internal Revenue. SEC. 1422. City assessor and collector of Manila. SEC. 1423. Powers and duties of Bureau. SEC. 1424. Specific provisions to be contained in regulations. SEC. 1425. Forms, certificates, and appliances supplied by the Collector of SEC. 1426. Agents and deputies for collection of internal revenue. SEC. 1427. Expenses of collection to be borne by provinces. SEC. 1428. Internal-revenue inspection districts. SEC. 1429. Duties of internal-revenue agents. SEC. 1430. Authority of agent's assistant. SEC. 1431. Assignment of storekeepers to warehouses. SEC. 1432. Assignment of internal-revenue agents to special duties. SEC. 1433. Reports of violations of law. SEC. 1434. Authority of internal-revenue officers to make arrests and seizures. SEC. 1435. Power of Collector of Internal Revenue in making assessments. SEC. 1436. Authority of officers to administer oaths and take testimony. SEC. 1439. Person liable to cedula tax. SEC. 1440. Amount of the cedula tax. SEC. 1443. Time for payment of cedula tax-When delinquency occurs. SEC. 1444. Extension of time for payment of cedula tax. SEC. 1445. Remission of tax in Department of Mindanao and Sulu. SEC. 1446. Payment of cedula tax in province other than that of domicile. SEC. 1447. Presentation of cedula certificate upon certain occasions. SEC. 1448. Secondary certificate in lieu of destroyed cedula certificate. 3 VIMU AMBOMLIA ARTICLE IV.-Documentary stamp tax. SEC. 1449. Stamp tax upon documents and papers. SEC. 1450. Documents and papers not subject to stamp tax. SEC. 1451. Payment of documentary stamp tax-Cancellation of stamp. ARTICLE V.-Privilege taxes. SEC. 1453. Privilege taxes on business and occupation. SEC. 1454. Legality of business as affected by payment of tax. SEC. 1455. Time for payment of fixed taxes. SEC. 1456. Reckoning tax for business first begun or abandoned during year. SEC. 1458. Payment of percentage taxes-Quarterly report of earnings. SEC. 1459. Percentage tax on merchant's sales. SEC. 1460. Sales not subject to merchant's tax. SEC. 1461. Percentage tax on printers, publishers, and lithographers. SEC. 1465. Words and phrases defined. SEC. 1466. Percentage tax on stock, real estate, and commercial brokers. SEC. 1468. Reduction of tax on race tracks. SEC. 1469. Privilege secured by payment of tax. SEC. 1470. Continuation of business of deceased person. SEC. 1471. Removal of business to other location. SEC. 1472. Revocation of privilege. SEC. 1473. Amount of privilege tax on occupation. SEC. 1474. Exemption of persons employed by Government or engaged in work of charity. SEC. 1475. Privilege tax on signs, signboards, and billboards. SEC. 1476. Removal of sign by Government. SEC. 1477. Restrictive provisions. ARTICLE VI.-Specific taxes. SEC. 1478. Articles subject to specific tax. SEC. 1479. Payment of specific tax on domestic products. SEC. 1482. Mode of computing contents of cask or package. SEC. 1483. Tax on preparations containing distilled spirits as chief ingredient. SEC. 1484. Exemption in favor of domestic denatured alcohol. SEC. 1485. Removal of spirits or cigars under bond. SEC. 1486. Specific tax on wines. SEC. 1487. Specific tax on fermented liquors. SEC. 1488. Removal of fermented liquors to bonded warehouse. SEC. 1489. Removal of damaged liquors free of tax. SEC. 1490. Specific tax on products of tobacco. SEC. 1491. Removal of tobacco products without prepayment of taxes. SEC. 1492. Specific tax on cigars and cigarettes. SEC. 1493. Specific tax on matches. SEC. 1494. Tax on skimmed milk. SEC. 1495. Specific tax on manufactured oils. SEC. 1496. Tax on coal. SEC. 1497. Tax on cinematographic films. SEC. 1498. Tax on playing cards. ARTICLE VII.-Taxes on resources of banks, receipts of insurance companies, and receipts of corporations paying franchise tax. SEC. 1499. Tax on capital, deposits, and circulation of banks. SEC. 1500. Time for payment of tax-Increase of tax in case of delinquency. SEC. 1501. Banker's semiannual report of business done. SEC. 1502. Computing resources of bank incorporated abroad. SEC. 1503. Exemption of savings institutions. SEC. 1504. Exemption in case of reduced circulation. SEC. 1505. Tax on insurance premiums. SEC. 1506. Time for payment of tax-Increase of tax in case of delinquency. SEC. 1507. Yearly report from insurance company. SEC. 1508. Tax on corporate franchises. ARTICLE VIII.-Charges for forest products. SEC. 1509. Measuring of forest products and collection of charges thereon. SEC. 1510. Mode of measuring timber. SEC. 1511. Charges for timber cut in public forests. SEC. 1512. Charges for firewood cut in public forests. SEC. 1513. Charges collectible for wood cut from unregistered private lands. SEC. 1514. Surcharge for illegal cutting and removal of forest products or for delinquency. SEC. 1515. Charge for timber cut for use on mining claim. SEC. 1516. Charges for gums, resins, and other forest products. SEC. 1517. Charges for stone, earth, salt, and guano taken from lands under the jurisdiction of the Bureau of Forestry. SEC. 1518. No charge for products lawfully removed under gratuitous license. SEC. 1520. Time for payment of forest charges. ARTICLE IX.-Testing and sealing of weights and measures. SEC. 1521. Sealing and licensing of weights and measures. SEC. 1523. Fees for sealing English linear measures. SEC. 1524. Fees for sealing metric measures of capacity. SEC. 1525. Fees for sealing metric instruments of weight. SEC. 1526. Form and duration of license for use of weights and measures. SEC. 1527. Secondary standards preserved by provincial treasurers-Testing of same. SEC. 1528. Comparison of secondary and fundamental standards. SEC. 1529. Inspectors of weights and measures. SEC. 1530. Sealers of weights and measures. SEC. 1531. Destruction of defective instrument of weight or measure. SEC. 1532. Testing of instruments used in Government work. SEC. 1533. Dealer's permit to keep unsealed weights and measures. |