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A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
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ACT NO. 655 - AN ACT PROVIDING
ADDITIONAL METHODS OF ENFORCING THE PAYMENT OF THE CEDULA TAX,
REPEALING THE PROVISIONS OF EXISTING LAW THAT NO PERSON SHALL BE
REQUIRED TO PAY A CEDULA TAX WHO PAYS AS TAXES ON REAL ESTATE OR
INDUSTRIAL TAXES AN AMOUNT IN EXCESS OF ONE PESO, AND EXEMPTING CERTAIN
REAL ESTATE OF SMALL VALUE FROM LAND TAX. |
Section 1. "Provided,
however, That the provincial treasurer may, in his discretion, enforce
the collection of the cedula tax and penalty, after the same shall
remain delinquent for fifteen days, by causing the delinquent to be
prosecuted before the president of the municipality in which the
delinquent shall reside for such delinquency, and upon conviction the
person so delinquent shall be sentenced to imprisonment for five days,
and such imprisonment shall be deemed a satisfaction of the tax and
penalty and entitle the person so convicted, at the expiration of his
imprisonment, to the cedula certificate as though the tax and penalty
had been paid in money." Sec. 2. "SECTION
34. Sec. 3. Sec. 4. Sec. 5. |
Since 19.07.98.
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