Republic Act No. 359: An act to provide for uniform taxes and fees payable in respect to the wireless reception and/or transmission of wordage, pictures or other matter intended for publication.

Republic Act No. 359

An act to provide for uniform taxes and fees payable in respect to the wireless reception and/or transmission of wordage, pictures or other matter intended for publication.

AN ACT TO PROVIDE FOR UNIFORM TAXES AND FEES PAYABLE IN RESPECT TO THE WIRELESS RECEPTION AND/OR TRANSMISSION OF WORDAGE, PICTURES OR OTHER MATTER INTENDED FOR PUBLICATION.

In plain language

This Republic Act imposes uniform taxes and fees on wireless reception and transmission stations not primarily devoted to advertising, substituting them for other taxes and allowing additional fees per executive orders.

Imposes real property tax, basic annual and additional residence taxes, and income tax on eligible wireless stations, replacing all other taxes.

Allows payment of fees and charges such as filing fees, construction permit and station license fees, and annual permit fees as authorized by executive orders or regulations.

Requires that wireless stations not primarily devoted to advertising be subject to these taxes and fees.

Taxation

Wireless

Broadcasting

Philippines

[ REPUBLIC ACT NO. 359, June 04, 1949 ]

AN ACT TO PROVIDE FOR UNIFORM TAXES AND FEES PAYABLE IN RESPECT TO THE WIRELESS RECEPTION AND/OR TRANSMISSION OF WORDAGE, PICTURES OR OTHER MATTER INTENDED FOR PUBLICATION.

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

Section 1

The provisions of existing laws to the contrary notwithstanding, all persons, firms or corporations operating a wireless received and/or transmitting station for wireless reception and/or transmission of wordage, pictures or other matter intended for publication, either in the public press or by means of broadcast radio news, and not devoted principally to the reception and/or transmission of advertisements, shall be subject to the payment of the real property tax, the basic annual and additional residence taxes, and the income tax, which shall be in lieu of all other taxes. They shall, in addition, pay such fees and charges as are or may be imposed by executive order or regulation, such as filing fees, construction permit and station license fees, and annual permit fees.

Section 2

This Act shall take effect upon its approval.

Approved, June 4, 1949.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.