Republic ActNational

RA 565 - An Act to Amend Sections Two Hundred and Ninety-Six and Two Hundred and Ninety-Seven of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code

August 11, 1950Taxation

Republic Act No. 565

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

Section 1

Section two hundred and ninety-six of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"Section 296. Registration of radio receiving sets, notice of sale or change in ownership or location of each set.Provided, that any person, firm, company, association, corporation or any other entity selling any radio receiving set shall collect from the purchaser thereof the registration fee for the first year and, within the said period, register the said set in the name of the purchaser and pay the corresponding registration fee, and it shall be the duty of the owner or possessor thereof to pay the corresponding fees for the subsequent year.

"Dealers or persons selling receivers to the Government of the Philippines shall comply with the provisions of this section and with the regulations which may be issued by the Secretary of Finance."

Section 2

Section two hundred and ninety-seven of Commonwealth Act Numbered, Four hundred and sixty-six, as amended by section three of Republic Act Numbered Eighty-four, is hereby further amended to read as follows:

"Section 297. Annual fees to be paid. - Except as otherwise provided in section three hundred, there shall be paid and collected a registration fee of one peso per annum, for every crystal receiving set, and for every receiving set that uses a vacuum tube or tubes for amplification or for detection, there shall be paid and collected registration fees as follows:

"(a) Auto radio receiving sets using:

"(1) Five tubes or less          P10.00

"(2) Over five tubes               15.00

"(b) Other receiving sets using:

"(1) Five tubes or less            P3.00

"(2) Six to ten tubes               10.00

"(3) Over ten tubes                15.00

"The 'annual fees' above specified shall be understood to be for a period of twelve months counting from the date of acquisition of a radio receiver."

Section 3. Date of effectivity

This Act shall take effect upon its approval.

Approved, August 11, 1950.

Cite this

RA 565 - An Act to Amend Sections Two Hundred and Ninety-Six and Two Hundred and Ninety-Seven of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code. BatasPH. Approved August 11, 1950. https://batasph.thirdygayares.com/republic-acts/republic-act-no-565

Related laws

Republic ActNational

RA 12316 - An Act Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products, Amending for the Purpose Section 148 of the National Internal Revenue Code of 1997, as Amended

Mar 25, 2026Taxation
Republic ActNational

RA 12312 - An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related Thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as “An Act Taxing Philippine Offshore Gaming Operations”, and for Other Purposes

Oct 23, 2025Taxation
Republic ActNational

RA 12253 - An Act Enhancing the Fiscal Regime for the Large-scale Metallic Mining Industry, Amending for the Purpose Sections 34(B), 287, and the Subjects of Title VI and Chapter VII Thereof, and Creating New Sections 151-a, 151-b, 151-c, 151-d, and 287-a, All Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, Appropriating Funds Therefor, and for Other Purposes

Sep 5, 2025Taxation
Republic ActNational

RA 12235 - An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended

Aug 29, 2025Taxation
Republic ActNational

RA 12214 - An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 259 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purpose

May 29, 2025Taxation
Republic ActNational

RA 12079 - An Act Creating A Vat Refund Mechanism For Non-resident Tourists, Adding A New Section 112-a To the National Internal Revenue Code of 1997, As Amended, For the Purpose

Dec 6, 2024Taxation