REPUBLIC ACT NO. 359, June 04, 1949
[ 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.
SEC. 2. This Act shall take effect upon its approval.
Approved, June 4, 1949.
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