Abolition of Special Tax on Assessed Value of Undeclared Property
Act No. 1832, enacted on May 21, 1908, abolishes a special tax of one percent on the assessed value of undeclared property in the Philippines. This law provides for the retroactive remission of the tax for properties that are still pending payment under previous legislation. The Act took effect immediately upon its passage, ensuring that individuals and entities are no longer liable for this specific tax.
Law Information
- Reference Number
- Act No. 1832
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 21, 1908
ACT NO. 1832
AN ACT ABOLISHING THE SPECIAL TAX OF ONE PER CENTUM ON THE ASSESSED VALUE OF UNDECLARED PROPERTY
SECTION 1. The special tax of one per centum on the assessed value of undeclared property, established by subsection (c) of section three of Act Numbered Fourteen hundred and fifty-five, as amended, is hereby abolished.
SECTION 2. This Act shall have retroactive effect, in such manner that the special tax collectible on property covered by the laws cited in the preceding section and still pending payment shall be remitted, as provided for in this Act.
SECTION 3. This Act shall take effect on its passage.
Enacted: May 21, 1908
Cite This Law
Abolition of Special Tax on Assessed Value of Undeclared Property, Act No. 1832, May 21, 1908 (Philippines)
Abolition of Special Tax on Assessed Value of Undeclared Property, Act No. 1832 (Phil. 1908)
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