Republic Act No. 896, An Act to Declare the Policy on Elementary Education in the Philippines.pdf

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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
Date: 1954
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