AMENDING SECTION 192 (3) OF THE NATIONAL INTERNAL REVENUE CODE OF 1977

WHEREAS, it is
the policy of the government to levy an annual privilege fixed tax on
business dealing in goods subject to specific tax;

WHEREAS, gasoline and LPG dealers
although selling
products that are subject to specific tax are presently subjected to a
graduated annual privilege tax based upon their annual gross
sales;

WHEREAS, the said dealers are
performing a function
vital to the country and a tax on them which is made dependent on the
price of oil products is not conducive to the viability of the
industry;

WHEREAS, due to the high cost of
oil products, there
is a need to stabilize the tax and to classify the industry under the
same category as other dealers of goods subject to specific
tax;

NOW, THEREFORE, I, FERDINAND E.
MARCOS, President of
the Philippines by virtue of the powers vested in me by the
Constitution, do hereby order and decree the following:

SECTION 1. Section 192 (3) of the
National Internal
Revenue Code of 1977, as amended by Presidential Decree No. 1671 is
hereby amended by adding two new paragraphs after paragraph (oo) as
follows:

“(pp) Dealers of gasoline and/or petroleum products shall be
subject to an annual fixed tax as follows:

1.	Class “A” service stations	P12,000
2.	Class “B” service stations	6,000
3.	Class “C” service stations	3,000
4.	Filling Stations	1,000
5.	Curb pumps	500

For the above purposes, gasoline stations shall be defined as
follows:

1. Service Station
   — petroleum products
   retail outlet with a building and driveway located on premises near or
   abutting a street or highway where gasoline, kerosene, diesel,
   lubricants and any of their derivatives including car care products may
   be dispensed and sold and car care services rendered to motorists and
   the general public.
2. Filling Station — petroleum
   retail outlet with
   building, driveway and pump island. Its business is generally confined
   to the sale of gasoline, kerosene, diesel, lubricants and any of their
   derivatives. It includes marine outlets, whether mobile or stationery.
3. Curb Pumps — petroleum
   products retail outlet which
   generally has no separate building and driveway and offers no other
   services except to sell gasoline, kerosene, diesel, lubricants and any
   of their derivatives. Filling of the customer’s vehicle or a purchaser’s
   receptacle is done at the curb side of a road.
   Service stations are further classified into Class A, B and C with
   following general description:

Land Area (in sq. m.) __________	Lube Days	Pump Island	Wash Rack Hoist _____________
Class “A” 1501	or more	2(minimum)	3(minimum) (minimum)
Class “B” 1001	— 1500	2(maximum)	2(minimum) 1
Class “C” 1000	or less	l(maximum)	l(minimum) 1

“(qq) Dealers of liquefied petroleum gas, six thousand pesos,
if
the annual sales during the preceding year exceeds 1,200,000 kilograms;
four thousand pesos if the sales exceeds 900,000 kilograms but does not
exceed 1,200,000 kilograms; two thousand pesos if the sales exceeds
600,000 kilograms but does not exceed 900,000 kilograms; one thousand
pesos if the sales exceed 300,000 kilograms but does not exceed 600,000
kilograms; and five hundred pesos if the sales does not exceed 300,000
kilograms.”

SECTION 2. This Decree shall take
effect beginning calendar year 1980.

Done in the City of Manila, this 28th day of January in the
year of Our Lord, nineteen hundred and eighty.

			(Sgd.) FERDINAND E. MARCOS President of the Philippines
	By the President:
	(Sgd.) JUAN C. TUVERA
		Presidential Assistant