Inapplicability of Act No. 3736 To Cases Involving Liability for Any Collectible Tax, Duty, or Charge
Commonwealth Act No. 55, enacted on October 17, 1936, amends Section 1 of Act No. 3736, clarifying the scope of legal actions related to the construction and validity of deeds, contracts, or statutes. It specifies that individuals may seek judicial determination of their rights or duties under such documents. However, the act explicitly excludes cases involving disputes over tax liabilities owed to the Bureau of Customs or the Bureau of Internal Revenue from its provisions. The law took effect immediately upon its approval.
Law Information
- Reference Number
- Commonwealth Act No. 55
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
October 17, 1936
COMMONWEALTH ACT NO. 55
AN ACT TO AMEND SECTION ONE OF ACT NUMBERED THIRTY-SEVEN HUNDRED AND THIRTY-SIX, BY PROVIDING THAT THE PROVISIONS OF THE SAID ACT SHALL NOT APPLY TO CASES INVOLVING LIABILITY FOR ANY TAX, DUTY, OR CHARGE COLLECTIBLE UNDER ANY LAW ADMINISTERED BY THE BUREAU OF CUSTOMS OR THE BUREAU OF INTERNAL REVENUE
SECTION 1. Section one of Act Numbered Thirty-seven hundred and thirty-six is hereby amended so as to read as follows:
"Sec. 1. Construction. — Any person interested under a deed, contract or other written instrument, or whose rights are affected by a statute, may bring an action in a Court of First Instance to determine any question of construction or validity arising under such deed, contract, instrument or statute and for a declaration of his rights or duties thereunder: Provided, however, That the provisions of this Act shall not apply to cases where a taxpayer questions his liability for the payment of any tax, duty, or charge collectible under any law administered by the Bureau of Customs or the Bureau of Internal Revenue."
SECTION 2. This Act shall take effect upon its approval.
Approved: October 17, 1936
Cite This Law
Inapplicability of Act No. 3736 To Cases Involving Liability for Any Collectible Tax, Duty, or Charge, Commonwealth Act No. 55, Oct 17, 1936 (Philippines)
Inapplicability of Act No. 3736 To Cases Involving Liability for Any Collectible Tax, Duty, or Charge, Commonwealth Act No. 55 (Phil. 1936)
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law