Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

[ Act No. 3175, November 24, 1924 ]

AN ACT AMENDING SECTION THREE HUNDRED SIXTY-NINE OF THE ADMINISTRATIVE CODE

Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Section three hundred sixty-nine of  the Administrative Code is hereby amended to read as follows:

"SEC. 369. Penalty for  delinquency.—Failure to pay the real property tax before the expiration of the period for the collection of the same shall subject the taxpayer to a penalty of ten per centum of the amount of the original tax due  if paid  within  the first four months of  delinquency; twenty per centum of the original tax due if the tax is paid after four months but before seven months; thirty  per centum of the  original tax due if the tax is paid after seven months but before ten months; and forty per centum of the original tax due if the tax is paid thereafter, to be collected at the same time and in the same manner as  the  original tax."

SEC.  2. This  Act  shall take effect on  its approval.

Approved, November 24,  1924.
© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.