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PRESIDENTIAL DECREE NO. 1157

PRESIDENTIAL DECREE NO. 1157
 

INCREASING THE RATES OF TAX ON WINNINGS IN JAI-ALAI AND HORSE-RACING AND THE SHARE OF THE GOVERNMENT FROM THE SWEEPSTAKES TOTAL PRIZE FUND.
 

WHEREAS, the rising need for additional revenues for accelerated national development has rendered it imperative for the Government to tap sources from which this might equitably be derived;

WHEREAS, the primary justification for the existence and maintenance of gambling establishments is the allocation of a portion of the income derived therefrom to worthwhile projects such as charitable activities and the upkeep of the Government.

WHEREAS, aside from its revenue potential, moral and economic reasons justify the imposition of higher taxes on legalized gambling;

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

SECTION 1. Section 260-A of the National Internal Revenue Code, as amended, is hereby further amended to read as follows:

"SECTION 260-A. Tax on Winnings. –  Every person who wins in horse races or Jai-alai shall pay a tax equivalent to ten percent of his winnings or "dividends", the tax to be based on the actual amount paid to him for every winning ticket after deducting the cost of the ticket. The tax herein prescribed shall be deducted from the "dividends" corresponding to each winning ticket and withheld by the operator, manager, or person in charge of the horse-races or Jai-Alai before paying the "dividends" to the person entitled thereto. The same tax shall be collected from owners of winning race horses at the same time and in the same manner above"
 

SEC. 2. Section 4 of the Republic Act Numbered 1169 is hereby amended to read as follows:

"Section 4. Holding of sweepstakes. The Office shall hold charity horse race sweepstakes under such regulations as shall be promulgated by the Board in accordance with Republic Act Numbered 309: Provided, however, That when the holding of a sweepstakes race to determine prizes is impossible due to war, public calamity, or other unforeseen or fortuitous event, or when there is no sufficient number of horses to determine the major prizes, the Board of Directors may determine the procedure to be followed in the distribution of prizes in the most just, equitable, and expeditious manner. The horse races and the sale of tickets in the said sweepstakes shall be exempt from all taxes, except that each ticket shall bear a twelve-centavo internal revenue stamp and that from the total prize fund as provided herein from the proceeds of the sale of tickets, there shall be deducted an amount equivalent to five per centum of such total price, which shall be paid to the Bureau of Internal Revenue not later than ten days after each sweepstakes in lieu of the income tax heretofore collected from sweepstakes prize winners: Provided, however, That any prizes that may be paid out from the resulting prize fund, after said five per centum has been deducted, shall be exempt from income tax. The tickets shall be printed by the government and shall be considered government securities for the purposes of penalizing forgery or alteration.
 

SEC. 3.Effective Date. –  This Decree shall take effect immediately.

DONE IN THE CITY OF MANILA, this 3rd day of June, in the Year of Our Lord, Nineteen Hundred and Seventy-Seven.


Superlotto 6/49
23-04-07-39-03-16
Php 104,217,760.80
Winner: 0
Draw Date: 10/5/2008
Swetres 2PM
9-3-3
Php 4,500.00
Winner: 120
Draw Date: 10/5/2008
Swetres 5PM
2-7-9
Php 4,500.00
Winner: 126
Draw Date: 10/5/2008
Swertres 9PM
7-5-3
Php 4,500.00
Winner: 391
Draw Date: 10/5/2008
EZ2 Lotto Luzon
02-24
Php 4,000.00
Winner: 139
Draw Date: 10/5/2008
EZ2 Lotto Vismin
02-24
Php 4,000.00
Winner: 17
Draw Date: 10/5/2008
EZ2 Lotto 2PM
26-19
Php 4,000.00
Winner: 32
Draw Date: 10/5/2008
Megalotto 6/45
10-14-33-32-38-37
Php 13,245,472.80
Winner: 0
Draw Date: 10/6/2008
4D Luzon
7-2-2-9
Php 15,237.00
Winner: 28
Draw Date: 10/6/2008
4D Vismin
7-2-2-9
Php 13,396.00
Winner: 16
Draw Date: 10/6/2008
Swetres 2PM
4-5-9
Php 4,500.00
Winner: 388
Draw Date: 10/6/2008
Swetres 5PM
2-4-2
Php 4,500.00
Winner: 145
Draw Date: 10/6/2008
Swertres 9PM
8-9-5
Php 4,500.00
Winner: 246
Draw Date: 10/6/2008
EZ2 Lotto Luzon
23-25
Php 4,000.00
Winner: 191
Draw Date: 10/6/2008
EZ2 Lotto Vismin
23-25
Php 4,000.00
Winner: 17
Draw Date: 10/6/2008
EZ2 Lotto 2PM
03-28
Php 4,000.00
Winner: 87
Draw Date: 10/6/2008
6Digit
1-2-8-5-8-7
Php 1,033,778.84
Winner: 0
Draw Date: 10/7/2008
Swetres 2PM
5-4-3
Php 4,500.00
Winner: 126
Draw Date: 10/7/2008
Swetres 5PM
8-8-7
Php 4,500.00
Winner: 82
Draw Date: 10/7/2008
Swertres 9PM
1-0-7
Php 4,500.00
Winner: 1053
Draw Date: 10/7/2008
EZ2 Lotto Luzon
31-06
Php 4,000.00
Winner: 45
Draw Date: 10/7/2008
EZ2 Lotto Vismin
31-06
Php 4,000.00
Winner: 1
Draw Date: 10/7/2008
Lotto 6/42
15-40-08-03-01-27
Php 12,108,029.40
Winner: 0
Draw Date: 10/7/2008
PowerLotto
33-47-28-10-51-05
Php 50,000,000.00
Winner: 0
Draw Date: 10/7/2008
EZ2 Lotto 2PM
04-17
Php 4,000.00
Winner: 98
Draw Date: 10/7/2008
Megalotto 6/45
44-08-25-32-37-42
Php 18,099,203.40
Winner: 0
Draw Date: 10/8/2008
4D Luzon
8-3-7-6
Php 43,802.00
Winner: 18
Draw Date: 10/8/2008
4D Vismin
8-3-7-6
Php 134,270.00
Winner: 3
Draw Date: 10/8/2008
Swetres 2PM
8-8-8
Php 4,500.00
Winner: 1000
Draw Date: 10/8/2008
Swetres 5PM
9-7-1
Php 4,500.00
Winner: 76
Draw Date: 10/8/2008
Swertres 9PM
8-7-1
Php 4,500.00
Winner: 592
Draw Date: 10/8/2008
EZ2 Lotto Luzon
24-04
Php 4,000.00
Winner: 87
Draw Date: 10/8/2008
EZ2 Lotto Vismin
24-04
Php 4,000.00
Winner: 16
Draw Date: 10/8/2008
EZ2 Lotto 2PM
29-13
Php 4,000.00
Winner: 55
Draw Date: 10/8/2008
Superlotto 6/49
39-27-31-25-29-06
Php 117,010,746.00
Winner: 0
Draw Date: 10/9/2008
6Digit
2-9-7-8-0-9
Php 1,290,474.52
Winner: 0
Draw Date: 10/9/2008
Swetres 2PM
2-1-1
Php 4,500.00
Winner: 359
Draw Date: 10/9/2008
Swetres 5PM
5-5-5
Php 4,500.00
Winner: 176
Draw Date: 10/9/2008
Swertres 9PM
0-4-9
Php 4,500.00
Winner: 382
Draw Date: 10/9/2008
EZ2 Lotto Luzon
14-12
Php 4,000.00
Winner: 155
Draw Date: 10/9/2008
EZ2 Lotto Vismin
14-12
Php 4,000.00
Winner: 7
Draw Date: 10/9/2008
EZ2 Lotto 2PM
21-12
Php 4,000.00
Winner: 80
Draw Date: 10/9/2008
Megalotto 6/45
05-09-30-32-36-07
Php 23,012,474.40
Winner: 0
Draw Date: 10/10/2008
4D Luzon
8-1-3-2
Php 77,879.00
Winner: 9
Draw Date: 10/10/2008
4D Vismin
8-1-3-2
Php 22,605.00
Winner: 16
Draw Date: 10/10/2008
Swetres 2PM
9-2-3
Php 4,500.00
Winner: 528
Draw Date: 10/10/2008
Swetres 5PM
5-7-9
Php 4,500.00
Winner: 111
Draw Date: 10/10/2008
Swertres 9PM
0-3-5
Php 4,500.00
Winner: 355
Draw Date: 10/10/2008
EZ2 Lotto Luzon
01-12
Php 4,000.00
Winner: 185
Draw Date: 10/10/2008
EZ2 Lotto Vismin
01-12
Php 4,000.00
Winner: 10
Draw Date: 10/10/2008
EZ2 Lotto 2PM
15-13
Php 4,000.00
Winner: 37
Draw Date: 10/10/2008
6Digit
2-4-4-1-1-1
Php 1,340,474.52
Winner: 0
Draw Date: 10/11/2008
Swetres 2PM
9-9-1
Php 4,500.00
Winner: 183
Draw Date: 10/11/2008
Swetres 5PM
7-1-8
Php 4,500.00
Winner: 49
Draw Date: 10/11/2008
Swertres 9PM
1-5-9
Php 4,500.00
Winner: 764
Draw Date: 10/11/2008
EZ2 Lotto Luzon
26-21
Php 4,000.00
Winner: 159
Draw Date: 10/11/2008
EZ2 Lotto Vismin
26-21
Php 4,000.00
Winner: 5
Draw Date: 10/11/2008
Lotto 6/42
31-36-07-40-32-04
Php 16,586,744.40
Winner: 0
Draw Date: 10/11/2008
EZ2 Lotto 2PM
29-29
Php 4,000.00
Winner: 334
Draw Date: 10/11/2008
Superlotto 6/49
42-12-46-26-49-19
Php 131,367,621.60
Winner: 1
Draw Date: 10/12/2008
Swetres 2PM
3-9-9
Php 4,500.00
Winner: 133
Draw Date: 10/12/2008
Swetres 5PM
0-9-7
Php 4,500.00
Winner: 55
Draw Date: 10/12/2008
Swertres 9PM
7-8-1
Php 4,500.00
Winner: 233
Draw Date: 10/12/2008
EZ2 Lotto Luzon
18-29
Php 4,000.00
Winner: 205
Draw Date: 10/12/2008
EZ2 Lotto Vismin
18-29
Php 4,000.00
Winner: 13
Draw Date: 10/12/2008
EZ2 Lotto 2PM
16-19
Php 4,000.00
Winner: 72
Draw Date: 10/12/2008