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PRESIDENTIAL DECREE NO. 426-A -
EXTENDING UP TO MAY 31, 1974 THE DEADLINE FOR THE PAYMENT OF THE FIRST
QUARTER INSTALLMENT OF REAL PROPERTY TAXES THAT HAVE ACCRUED SINCE
JANUARY 1, 1974
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| WHEREAS,
under the provisions of Section 4 of Republic Act No. 5447, the basic
real property tax levied under Commonwealth Act No. 470, as amended,
and the additional one percent realty tax for the Special Education
Fund under Republic No. 5447 shall be payable in four equal
installments; the 1st installment falling due on March 31; the second
installment, on June 30; the third installment, on September 30; and
the last installment, on December 31; WHEREAS, in order to give the local treasurers and assessors ample time to fully disseminate among the taxpayers the implementing rules and regulations issued by the Secretary of Finance regarding the assessment of real properties under Presidential Decree No. 76, as amended, and the proper collection of real property taxes, there is a need to extend the deadline for the payment of real property taxes becoming due and payable on March 31, 1974; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order the extension of the deadline for payment of the first quarter installment of both the basic and the additional one percent real property taxes that have accrued since January 1, 1974, from March 31, 1974 to May 31, 1974. Done in the City of Manila, this 30th day of March, in the year of Our Lord, nineteen hundred and seventy-four. |
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