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   <subfield code="a">Eighteenth annual report of the collector of internal revenue of the Philippine islands to the honorable, the secretary of finance, for the fiscal year 1921 ended December 31, 1921</subfield>
   <subfield code="h">[electronic resource].</subfield>
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   <subfield code="a">[S.l.]</subfield>
   <subfield code="b">[s.n.]</subfield>
   <subfield code="c">1922.</subfield>
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   <subfield code="a">(1 online resource)</subfield>
   <subfield code="b">128 p.</subfield>
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   <subfield code="a">text</subfield>
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   <subfield code="a">Includes bibliographical references and index.</subfield>
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   <subfield code="a">Eighteenth annual report of the collector of internal revenue of the Philippine islands to the honorable, the secretary of finance, for the fiscal year 1921 ended December 31, 1921 -- Table of Contents -- Collections -- Summary of collections -- Distribution of collections -- Personnel -- Legislation -- Field service -- Cost of collection -- Statement showing the amount collected by years -- Forms -- Distilled spirits, wines, fennented liquors, and tobacco products: -- PART I.-Internal-Revenue Taxes -- Privilege taxes: -- Banks and bankers -- Cedulas -- Forest products -- Insurance companies -- Income tax -- Comparative statement of personal and corporation returns -- Net income reported by personal returns -- Total net income and tax assessed by provinces -- Personal income -- Statement showing the number of individual returns by classes -- Statement showing, by income classes, number of corporation returns -- Stamp and cédula account -- Inheritance tax -- Franchise taxes -- Pearl fishing -- PART II.-Miscellaneous -- Sponge fishing -- Appendixes.</subfield>
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   <subfield code="a">IP-based subscription, on-campus and remote.</subfield>
   <subfield code="c">Access via Electronic Resource of the UPD University Library website</subfield>
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   <subfield code="a">During the year 1921 five laws affecting the Bureau of Internal Revenue were passed by the Philippine Legislature, viz.: Act No. 2962, exempting the Manila Railroad Company from taxation until December 31, 1922, went into effect on January 1, 1921. Act No. 2971, amending section 1577 of the Administrative Code, regarding records to be kept by physicians, pharmacists, dentists, and veterinarians with respect to prohibited drugs dispensed'or transferred by them. This Act was approved on February 21, 1921. Act No. 2972, commonly known as the Bookkeeping Law, providing in what language account books shall be kept and establishing penalties for its violation. The effect of this law was suspended by Act No. 2998 and Proclamation No. 1, series of 1922, of the Governor-General. Act No. 2984, regulating sparring or boxing exhibitions in the Philippine Islands, and imposing taxes thereon, approved February 23, 1921. Act No. 2991, amending the charter of the City of Manila, as found in chapter sixty of the Administrative Code, relieving the Collector of Internal Revenue of his duties and responsibilities as Ex-Officio City Assessor and Collector and creating the Departments of Finance and Assessment of the Municipal Government of the City of Manila, approved February 26, 1921.</subfield>
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   <subfield code="n">Available via World Wide Web through IgLibrary.</subfield>
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   <subfield code="a">Internal revenue.</subfield>
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   <subfield code="a">Available for University of the Philippines System via iGLibrary. Click here for Access</subfield>
   <subfield code="u">http://portal.igpublish.com/iglibrary/search/SEAB0001105.html</subfield>
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  <datafield tag="856" ind1="4" ind2="0">
   <subfield code="a">Remote Access via ezproxy</subfield>
   <subfield code="u">http://portal.igpublish.com.ezproxy.upd.edu.ph/iglibrary/search/SEAB0001105.html</subfield>
   <subfield code="z">(viewed 19 March 2019)</subfield>
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   <subfield code="a">FI</subfield>
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