Addition of Proviso to Subsec. (B), Sec. 12 of Act No. 1791 (Re: Amendments to Act No. 82, The Municipal Code)
Act No. 1939, enacted on May 20, 1909, amends the Municipal Code by allowing municipal councils in the Philippines to extend the deadline for tax payments without penalties. Specifically, it permits a ten-day extension, which can be further extended by an additional ten days at the council's discretion, under certain conditions such as poor road conditions or natural disasters. This law aims to provide flexibility for taxpayers facing extraordinary circumstances. The Act took effect immediately upon its passage.
May 20, 1909
ACT NO. 1939
AN ACT ADDING A PROVISO TO SUBSECTION (b) OF SECTION TWELVE OF ACT NUMBERED SEVENTEEN HUNDRED AND NINETY-ONE, ENTITLED "AN ACT TO AMEND IN CERTAIN RESPECTS ACT NUMBERED EIGHTY-TWO KNOWN AS THE 'MUNICIPAL CODE' " BY PROVIDING THAT THE MUNICIPAL COUNCIL MAY, IN ITS DISCRETION, EXTEND THE TIME FOR THE PAYMENT, WITHOUT PENALTY, OF CERTAIN TAXES
SECTION 1. The following words are hereby added at the end of subsection (b) of section twelve of Act Numbered Seventeen hundred and ninety-one:
"Provided, further, That the ten days' extension of time for such payment, without penalty, may be extended ten days further, in the discretion of each municipal council, for the following reasons: Bad condition of roads, breaking of bridges, great freshets, and other analogous circumstances."
SECTION 2. This Act shall take effect on its passage. aisadc
Enacted: May 20, 1909