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extracted text: be considered allowable deductions on the Income of the donor or giver for income ta.x purposes; and other transactions undertaken !Jy it in p11rsuance of its purposes as provided in section 4 hereof shall be free from any and all taxes. SEC. 9. From and after the passage of this Act, it shall be unlawful for any person within .the jurisdiction of the Philippines to falsely and fraudulently call himself out as, or represent himself to be, a member of or a.n agent for the Science Foundation of the Philippines; and any person who violates any of the provisions of this Act shall Ce punished by imprisonment of not to exceed six months or a fine not exceeding five thouffi!nd pesos, or both, in the discretion of the court. S53. 10. This Act shall take effect upon its approval. Approved, June 20, 1952. <REPUBLIC ACT NO. 896> AN ACT TO DECLARE THE POLICY ON ELEMENTARY EDUCATION IN THE PHILIPPINES e,, it enacted by the Senate a·ud House of Representatives of the Philippines in Congress assemQ/ed: SECTION 1. This Act shall be known as the "Elemenhwy Education Act of 1953." SEC. 2. In pursuance of the aim of all schools expressed in section five, Article XIV of the Constitution, and as anlplified by subsequent legislation, it shall be the main function of the elementary school to develop healthy citizens ;:if good moral character, equipped with the knowledge, ha.bits, and ideals needed for a happy and useful home and conmmnity life. . SEC. 3. To put into effect t.he educational policy established by this Act, the Department of Education is hereby authorized to revise the elementary-school system on the following basis: The primary course shall be composed of four grades <Grndes I to lVl and the intermediate course of three· grades (Grades V to VJI). Pupils who are in the sixth grade of the time this Act goes i11to effect will not be required to complete the seventh grade before being eligible to enroll in the first year of the secondary school: P1·ovidcd, That they shall be allowed to elect to enrol m Grade Vll it they so desire. SEC. 4. The Seoretary of Education may, with the approval of the President, authorize, in the primary grades, the holding of one clmos, moming and afternoon. under one teacher. In the intermediate grades, classes may be authorized 011 the basis of two classes under three teachers or of three classes under five teachers. Where there is not enough number of children to meet the minimum requirements for organizing one-grade or two-grade combined classes, the Secretary of Education ma.y authorize the organization of classes with more than two grades each. ·SEC . 5. It shall be compulsory for every parent or guardian or other person having custody of any child to enroll such child " in a public school, the next school year following the seventh birthday of such child, and such child shall remain in school until the completion of an elementary education: Provided, however, That this compusory attenda.nce shall not b<J required in any of the follou•ino cases: First, when the child enrolls in Ol" transfers to a private school; Second, when the distance from the home of the child to the nearest public school offering the grade to which he belongs 1£::xceeds three kilometers or the :i;aid public school is not safely or cc.nveniently aceP..ssible to the child: Third, when such child is mentally or physically defective in which case a certificate of a Culy licensed 1ihysician or competent health worket· shall be required; Fourth, when, on account of indigence, the child cannot a.Hord to be in school; Fifth, when the child cannot be accommodated because of excess enrolment; and Sixth, when such child is being rei;ulal"ly instructed by its parent or guardian or private tutcn·, if qualified to teach the several branches of study required to be taught iu the public schools, under conditions that will be prescribOO by the Secretary o{ Education, Sfi3. 6. There is hereby authorized to be appropriated out of any funds in the National Treasury not otherwise appropriated, such sums as niay be necessary to carry out the purposes of this Act.. S53 .7. All acts or parts of nets inconsistent with the provi.sions of this Ael are hereby repealed. S53. 8. This Act shall take effect upon its approval. Approved, June 20, 1953. PAY YOUR INCOME TAX It's high time you think of your income tax. Lest, you forget. there arc new regulations governing this tax and for your benefit this paper is printing here the latest dope there is to it from the bureau of iuternal revenue. Here goes: "In connection with the filing of the 1953 income tax returns of both individuals and co1·porations, the following are being released for the information aJHI. guidance of the taxpayers concerned: 1. Rates of individual income tax- The rates on individual in· come tax for the ye&r Hl53 have reverted to the HJ49 rate as provided for under Republic Act No. 82 which took effect on January 1, 1946, because the effectivity of the rates provided under Republic Act No. 590, which were enforced from January 1, 1950 to December 31, 1952, has not bec11 extended by Congress. The rates applicable to income of individuals during the year lV53 are as follows: "For the ht 1'200 3% "f"2,000 lo P4,000 6% "'4,000 to f6,000 9% "P6,000 to PlO,OOU 13% "Pl0,000 to r20,ouo 17% "P20,000 to P30,000 22% "PS0,000 to N0,000 26% "'f40,000 to P50,000 28% "P50,000 to PG0,000 30% "f60,000 to P70,000 :32% "P'70,000 to P'80,000 34% "P80,000 to f90,000 36% ··f"9o,ooo to P100,000 38% "Pl00,000 lo P150,000 40% "Pl50,000 to r200,ooo 42% "f200,000 to P300,000 44'/v ··r:mo,ooo to NOO,UOU 46% "P400,000 to r500,ooo 48';0 "1'500,000 lo f"700,000 50'/c "!'700,000 to Pl,000,000 52% ··r1,ooo,ooo to r2,ooo,uoo 55'1& "P'2,000,000 op 6U'!o "2. Personal exemption- The personal exemption for single individual is Pl,800 and for a married person or head of a fa. mily, P3,000. The additional exemption for each child below 21 years of age is P600. No proportional exemption is allowed except when the ;,iatus of the taxpayer chaugcs during the taxable year by reason of of his death, "3. Requirement for filing - All citizens and resident aliens llaving a gross income of 1'1,800 or more for the year 1953 are required to file income tax returns on or before March 1, 1954. "4. Corporations-Corporations are required to pay for the year 1953 the rate of 20% on the first Pl00,000 net income and 28% on the excess over Pl00,000 of their net income. These rates have been extended UJJ to December 31, 1954 by Republic Act No. 868. "5. Withholding taxes on non-resident aliens and non-resident foreign corporations-The rates of withholding taxes are 24% for non-resident foreign corporations and 12 % for non-resident alien individuals, unless the income of the latter from Philippine sources exceeds Pl6,500 in which case the graduated rates under Section 21 of the National Internal Revenue Code will be applied. "6. Claiming the 10% optional standard deduction-ln lieu of all deductions allowed by law, an individual other than a nonl esidcnt alien may claim an optional standard deduction of 10% of the gros.s income of Pl,000-whichever is the lesser. The standard optional deduction cannot exceed Pl,000. Only one kind of deduction ean be claimed, either the itemized deduction or the optional. Both cannot be claimed. If both are claimed, whichever is greater will be allowed. "Taxpayers are requested to file their income tax returns as early as possible and not to wait for the last da.y for filing the same in order to avoid the rush and crowd· and in order to help the Bureau in processing their returns earlier. Likewise, it is CCu1tli11ued 011 page 94) ,)' February 28, 1954 THE LAWYERS JOUH.NAL MEMORANDUM OF THE CODE COMMISSION <Continued from tlte JIM1w1·y Jssu.e ) ARTICLE 522-Justice Reyes proposes that the words "after judicial summons" should be eliminated, because ra possessor, originally in good fa.ith, may become aware of the unlawfulness of his possession even before judicial summons, and if he persists in holding out against the person legally entitled to the possession, he should be liable for t he deterioration or loss. of .the thing. The reason for adding the words "after judicial summons" is hased on the following opinions of Manrcsa: "x x x. El art:'457 solo ticne en esta parte una cxplicacion posible, El Codigo llama poseedor de buena fe al que la ha tenido hasta el momenta ciel litigio, aun suponiendo que por la citacion picrda ese caracter, cosa discustible: sigue llamandole poseedor de buena fe para distinguirle de que siempre la tuvo mala o laperdio anteriormente. El art. 457 se refiere a ese poseedor de buena fe, que, ante el despecho o la con conviccion de 'pedder lo que se habia acostumbrado a mirar como suyo, intencionalment.e destruye la cosa, la oculta, deteriora, etcetera, en el periodo que media desdc la citacion ~asta la entrega, .cuando ya puede sostener~c que se poseedor de mala fe. Al~una. razon hay, porfue esta mala fe dudosa es obra de una ficcion, pues, en rca.lidad, hasta que la senteneia se hace firme, cl poseedor pued~ sequir creyendo que la cosa es suya; ta.I vez por eso solo pena el art. 457 en, ese caso, al dolo, la intencion injusta, el proposito de perjudicar." ARTICLE 562---Justice Reyes states that the description of "usufruct11 misses two fundamental characteristics, namely; that it is a real right, and that it is of temporary duration. These qualities are perfectly well-knowil and understood. At any rate, they are more properly to be dealt with in a treatise and not in a civil code. The emphasizing of the form and substance, which is also done in Art. 467 of the old Civil Code, is necessary because the usufructua.ry in the enjoyment of the property right go so far as to impair the form and substance of the thing. This abuse is all too frequent. TherefoL·e, rt is necessary to make an express limitation to that effect. Of course, title or the law may dispense with this condition, and so a statement to that effect " is made in this article. ARTICLE 587-Justice Reyes states that by translating "caucion juratoria" as me?·ely a promise under oath, .the idea of the Code of 1889 is left truncat~ and unintelligible. It beina- eYident that this Art. 587 h~s been taken from Art. 495 of the old Civil Code, and inasmuch as the "caucion juratoria" has a historic and established meaning in .. connection with said S:)UrcP <Art. 495 of the old Code) , then~· is no need of stating in detail the meaniD.g the promise under oath. ARTICLE 611-Justice Reyes suggests that this article be a_ mended to provide expressly that "successit·e usufructs shall not exceed the limits fixed by Art. 863." · Although the amendment is not absolutely nccesSary because, as Manresa says, a. successive usufruct "casi exclusivamente se constituye por ultima voluntad" and therefore the limitations fixed by Art. 863 in almost all cases of successive lisufruct applies, and although the principle of Art. 863 is applicable by analogy in cases of successive usufructs ~reated inter vivos, nevertheless for purposes of clarification in the rnre cases of successive usufruct created inter vivos, th<' proposal of Justice Reyes is accepted by the Code Commission. ARTICLE 613---Justice Reyes proposes that in lieu of "immoYable," th~ term should be "immovable estate." The proposed amendment would not improve the wording, if such improvement is necesPAY YOUR INCOME. . . <Continued froin J)(iye !:13> informed that the inventory list as required be filed within t hirty (30) days ·after the close of the taxable period of the taxpayer. With reference to the granting of extensions of time within which to file income tax returns, the general public is also informed that t he Bureau is· adopting a strict policy on such extensions· and only in meritorious case will such extensions be granted. The reques~ for extensions shall be filed directly with the Chief of the Income Tax . Division in duplicate and the approval sary, but no improvement or change is necessary because it is selfevident that an .. immovable" by destination, such as ma.chinery or, by a nalogy. like real rights over immovable property, can not bP. dominant or servient estates. 1 ARTICLE 621---Justice Reyes thinks that the words "forbade, hy an instrument a~knowledged befo1;e a notary public" ir& unpleasa.ntly vague. He says that, in the first place, it gives no clear idea of the content of the instrument to be notarized. Our comment is that the rest of the sentence under discussion clearly shows the content of the instrument. The whole sentence says, "x x x from the day on which the owner of the domiuant estate forbade, by an instrument acknowledged before a notary public, the owner of the servient estate, from executing au act which would be lawful witlwut easement." Furthermore, J us ti cc Reyes asks, "How is the servient to know <lf the prohibition?" He, therefore, suggests that document must be served upon the owner of the servient estate. Our observation is that there ·is no necessity for any exprrss provisi6n that the instrument should be served because the words .. the owner of the dominan" t estate forbade" perforce. require that the instrument be served. How can it be .reasonably conceived that there could be a prohibition unless it is conveyed to the owner of the . .servient estate? ARTICLE 624---Justice Reyes i:ecommends that the word "continued" on line 4 should read .. be exercised." His J"eason is that while both estates belong to the same owner, there can be no easement. It is true, strictly speaking, that there is no easement under Art. 613, which requires that there be two owners. However, this is a special kind of an easement which is created by a special situ&tion. ]t will be noted, in this connection, that the first two lines of Art. 624 refer to "the existence of an apparent sign of easement between twu c11tates established or maintained by the owneL: of both." There is no intention in. t he Article to imply that an ordinary easement exists, because it is expressly stated that the easement is bet1veen the two !:!Slate; cstablishd or maintained by the owner of both . . Therefore, the Code Commission tfocs not agree with the proposed amendment. ARTICLE.G26--Justice Reyes makes these observetions: "Why limit the easement to the tenement (not immovable, see comment ~ GlS) originally contemplated? So fong as the burden is not increased <as it is pro'hib1ted by Art. 627) what does it matter that the domina~t estate is enlarged·?" As already stated, the article under consideration is not taken from any provision of the old Civil Code. It does not apply to a case where, for example, in an easement of right of way, the doniinan estates is enlarged. It is an embodiment of the following observations by Manresa: "Solo pucdc usarse la servidumbrc pa.ra utilidad del predio o de la parte de predio en cuyo favot· fue establi:cida, y en el mod<1 Y forma que resulte del tit.ulo, de la costumbre en el caso de poSC'Sivn y .prescripcion, cua:1do esta sea admisiable, o de fa lcy quP. limita la servidumbre a lo estrictamente necesario para el destino y el conveniente uso .de! predio dominante con el menor dafio posible para el sirviente. Asi, en terminos generales, el qlle tiene de-r·echv a tomar ngiw. 7mra el riego <le to<la :m fincn o una partc ([c elfo, no piude ~le6tinorl<i ul rie110 de otra fincn o de ot1'<~ parcion." <Vol. 4, p. [J73J. ARTICLE 657- Justice Reyes :;uggests a n'<irafting of this article as follows: '" Exii;tin~ easements of right of way for the passage of an<l dii:;aJJIH·oval will be stamped on sud1 rL><1ucsts upon 1nes~11 ta tion to this Office. "The filii1i; of the IU53 4th quarterly return 011 withholding tax, f•'orm. W-1, together with the filing of the alphabetical list of t,mployees, and of Form W-3 will be on or before January 31, 1954. "The last day for fi ling of income tax returns covering all incomes earned in Hl53 is March 1, 1954. <Sgd.) SILVERIO BLAQUERA Deputy Collector of Internal Revenue" 94 THE LAWYERS JOURNAL February 28, 1!:154
Date: 1954
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