If any deposit required to be made (pursuant to regulations prescribed by the Secretary under section 6302(c)) on or before a prescribed date is, after such date, delivered by the United States mail to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit, such deposit shall be deemed received by such bank, trust company, domestic building and loan association, or credit union on the date the deposit was mailed.
The maximum amount of recording tax on any single note is ,000.
in terms of the retail sale, and keeping, storage or delivery for commercial purposes.
The undertakings operating in wholesale and retail trade of alcohol must be registered in the Commercial Register and also as wholesale traders or retail traders in the Register of Economic Activities.
1158, as amended by, among others, Presidential Decree No. 273, otherwise known as the National Internal Revenue Code, is hereby further amended.
The Secretary of Finance shall, upon recommendation of the Commissioner of Internal Revenue, promulgate and publish the necessary rules and regulations for the effective implementation of this Act. Transitory Provisions - Deferment of the Effectivity of the Imposition of VAT on Certain Services. - If any provision of this Act is subsequently declared unconstitutional, the validity of the remaining provisions hereof shall remain in full force and effect. 7906, otherwise known as the "Thrift Banks Acts of 1995" shall continue to be in force and effect only until December 31, 1999. 7906, thereby subjecting all thrift banks to taxes, fees and charges in the same manner and at the same rate as banks and other financial intermediaries.