Report of the Tax Commission of the Philippines on National Internal Revenue Laws, Volume 1Bureau of printing, 1939 - Internal revenue |
Contents
Estimated effects upon government revenue of adoption | 10 |
A Membership of Tax Commission | 17 |
A Principles explained and applied to tax system as a whole | 23 |
1 other sections not shown
Common terms and phrases
ability to pay abroad ad valorem taxes Administrative Code adopted amount Bunker fuel oil Cebu cent Per cent centavos changes cigarettes Collector of Internal companies corporation countries decedent deduction dividends effective estate and inheritance estate tax exceed exemption films fiscal forest charges gift taxes gifts inter vivos gross income gross receipts Gross sales Income Tax Law increase indirect taxes individuals industry inheritance tax Internal Revenue Law leaf tobacco losses luxury luxury tax Manila MANUEL ROXAS manufacturer ment mining National Government net estate net income normal tax occupation tax operation output payment percent percentage tax Philippines present law profits progressive rates provisions purchases purpose rate of tax received revision sales tax collected small merchants specific tax sumers surtax tax burden Tax Commission tax payable tax rates tax system taxable taxation taxes on business taxpayer tion Total tax United valorem taxes wharfage charges