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RA 1856
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Republic Act No. 1856

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Year:

1957

Category:

Other

Date Approved:

June 22, 1957

Summary

Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.

This Act amends specific sections of the National Internal Revenue Code to update the fixed taxes imposed on various businesses and occupations. It aims to clarify tax obligations and ensure compliance among taxpayers.
Full Text


REPUBLIC ACT No. 1856

AN ACT AMENDING SECTIONS ONE HUNDRED EIGHTY-TWO, ONE HUNDRED EIGHTY-EIGHT AND TWO HUNDRED FOUR OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.

Section 1. Sections one hundred eighty-two, one hundred eighty-eight and two hundred four of the National Internal Revenue Code, as amended, are further amended to read as follows:

"Sec. 182. Fixed Taxes. (A) On business (1) Persons subject to percentage tax. Unless otherwise provided, every person engaging in a business on which the percentage tax is imposed shall pay a fixed annual tax of twenty pesos.

Section 2. This Act shall take effect upon its approval.

Approved: June 22, 1957.


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Source

Official source from LawPhil:

View on LawPhil Last updated: Jul 1, 2026
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.