An Act to Amend Section Four Hundred and Seventy-Two of The Administrative Code, Authorizing The Remission of The Land Tax In Certain Cases
Act No. 2676, enacted on March 9, 1917, amends Section 472 of the Administrative Code to allow provincial boards to remit real-property taxes in cases of widespread disaster, such as crop failures. The board can fully or partially waive the tax or penalties for affected municipalities, provided a resolution is passed before January 1 of the following year. The resolution must detail the reasons for the tax remission and requires approval from the Secretary of the Interior before taking effect. The act emphasizes the need for timely action and accountability in tax relief measures following disasters.
Law Information
- Reference Number
- Act No. 2676
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 9, 1917
ACT NO. 2676
AN ACT TO AMEND SECTION FOUR HUNDRED AND SEVENTY-TWO OF THE ADMINISTRATIVE CODE, AUTHORIZING THE REMISSION OF THE LAND TAX IN CERTAIN CASES
SECTION 1. Section four hundred and seventy-two of the Administrative Code is hereby amended to read as follows:
"SEC. 472. Remission of tax by provincial board. — In case of a general failure of crops or similar widespread disaster in any municipality or municipalities of a province, the provincial board of the same, by resolution passed prior to the first of January of any year, may remit, wholly or partially, the real-property tax or the penalties thereon for the succeeding year in the municipalities affected by the disaster; but a resolution so disposing must clearly state the reasons for such remission and shall not take effect until approved by the Secretary of the Interior."
SECTION 2. This Act shall take effect on its approval.
Approved, March 9, 1917.
Cite This Law
An Act to Amend Section Four Hundred and Seventy-Two of The Administrative Code, Authorizing The Remission of The Land Tax In Certain Cases, Act No. 2676, Mar 9, 1917 (Philippines)
An Act to Amend Section Four Hundred and Seventy-Two of The Administrative Code, Authorizing The Remission of The Land Tax In Certain Cases, Act No. 2676 (Phil. 1917)
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