Neither shall a debtor of the deceased pay his debts to the heirs, legatee, executor or administrator of his creditor, unless the certification of the Commissioner that the tax fixed in this Chapter had been paid is shown; but he may pay the executor.
Payment of Tax Antecedent to the Transfer of Shares, Bonds or Rights.
Cralaw Stocks and other securities shall be distrained by serving a copy of the warrant of distraint upon the taxpayer and upon the president, manager, treasurer or other responsible officer of the corporation, company or association, which issued the said stocks or securities.
The declaration shall contain such pertinent information as the Secretary of Finance, upon recommendation of the Commissioner, may, by rules and regulations prescribe.Cralaw The classification of each brand of cigarettes based on its average net retail price as of October 1, 1996, as set forth in Annex "D", shall remain in force washington post peeps contest 2014 until revised by Congress.On each lease, agreement, memorandum, or contract for hire, use or rent of any lands or tenements, or portions thereof, there shall be collected a documentary stamp tax of Three pesos (P3.00) for the first Two thousand pesos (P2,000 or fractional part thereof, and.Any person whose sales or receipts are exempt under Section 109(z) of this Code from the payment of value-added tax and who is not a VAT-registered person shall pay a tax equivalent to three percent (3) of his gross quarterly sales or receipts: Provided.The provisions of the foregoing paragraphs notwithstanding, nothing in this Section shall be construed as granting the Commissioner the authority to inquire into bank deposits other than as provided for in Section 6(F) of this Code.Tax Liability of Members of General Professional Partnerships.National Internal revenue collected and not applied as herein above provided or otherwise specially disposed of by law shall accrue to the National Treasury and shall be available for the general purposes of the Government, with the exception of the amounts set apart.Chapter IV excise TAX ON tobacco products SEC.For purposes of this Title, excise taxes herein imposed and based on weight or volume capacity or any other physical unit or measurement shall be referred to as "specific tax" and an excise tax herein imposed and based on selling price or other specified value.Every withholding agent required to deduct and withhold taxes under Section 57 shall furnish each recipient, in respect to his or its receipts during the calendar quarter or year, a written statement showing the income or other payments made by the withholding agent during.(C) Computation and Payment.
(A) Misdeclaration or Misrepresentation of Manufacturers Subject to Excise Tax.Agents and Deputies for Collection of National Internal Revenue Taxes - The following are hereby constituted agents of the Commissioner a) The Commissioner of Customs and his subordinates with respect to the collection of national internal revenue taxes on imported goods b) The head.If any provision of this Act is subsequently declared unconstitutional, the validity of the remaining provisions hereof shall remain in full force and effect.If after the payment of the estate tax, new obligations of the decedent shall appear, and the persons interested shall have satisfied them by order of the court, they shall have a right to the restitution of the proportional part of the tax paid.In addition to the information required under Section 237, the following information shall be indicated in the invoice or receipt: (1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN and(2) The total amount which the purchaser pays.(2) Securities Becoming Worthless.When the tax has been paid on articles or products subject to excise tax, the same shall not thereafter be stored or permitted to remain in the distillery, distillery warehouse, bonded warehouse, or other factory or place where produced.The tax imposed by this Title shall be credited with the amounts of any estate tax imposed by the authority of a foreign country.
7432, AS amended, otherwise known AS "AN ACT TO maximize THE contribution OF senior citizens TO nation building, grant benefits AND special privileges AND FOR other purposes".
Chapter VII allowable deductions SEC.