Commonwealth Act No. 107
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW
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Since 19.07.98.
COMMONWEALTH ACTS
| COMMONWEALTH ACT NO. 107 - AN ACT TO AMEND ACT NUMBERED THIRTY-NINE HUNDRED AND NINETY-SEVEN BY TRANSFERRING THE DUTY TO COLLECT THE RADIO REGISTRATION FEES PROVIDED FOR IN SAID ACT, AND EXTENDING THE APPLICATION OF ALL SPECIAL AND GENERAL ADMINISTRATIVE PROVISIONS OF LAW RELATING TO ASSESSMENT, REMISSION, COLLECTING AND REFUND OF INTERNAL REVENUE TAXES TO THE COLLECTION OF SAID FEES |
| Section
1. A new section is hereby inserted between sections four and five of
Act Numbered Thirty-nine hundred and ninety seven, which shall be known
as section four (A) and shall read as follows: "Section4(A).Transfer of duty to collect radio registration fees and application of
Internal Revenue Laws. – The duty pertaining to the collection of radio
registration fees heretofore performed by the Radio Registration Office
created or designated under Act Numbered Thirty-eight hundred and
forty-six shall be performed by the Collector of Internal Revenue and
the registration of radio receiving sets shall be made with the said
official. All special or general administrative provisions of law
relative to assessment, remission, collection, and refund of internal
revenue taxes, and consistent with the provisions of this Act, are made
extensive and applicable to the fees herein imposed." Section2. Section seven of Act Numbered Thirty-nine hundred and ninety-seven is hereby amended by adding thereto a new subsection which shall read as follows: "(e) Collection
expenses. – Salaries of employees appointed by the Collector of
Internal Revenue for the collection of radio registration fees and
necessary expenses incident to the registration of radio receiving sets
and the collection of fees due thereon." Section3.This Act shall take effect upon its approval. |
Since 19.07.98.
