Payment Without Penalty of Cedula Tax in Cagayan and Isabela
Act No. 3904, approved on November 18, 1931, amends the payment schedule for the cedula tax in the provinces of Cagayan and Isabela, allowing residents to pay without penalty until August 31 each year. The act clarifies that tax liability accrues on January 1, with a delinquency occurring if unpaid by May 1, while new residents and those reaching the age of eighteen must pay within specified timeframes. Additionally, individuals serving short prison sentences have a grace period to pay upon release. The act aims to ease financial burdens for residents in these provinces regarding the cedula tax.
Quick Answers
- What is Payment Without Penalty of Cedula Tax in Cagayan and Isabela about?
- Act No. 3904, approved on November 18, 1931, amends the payment schedule for the cedula tax in the provinces of Cagayan and Isabela, allowing residents to pay without penalty until August 31 each year. The act clarifies that tax liability accrues on January 1, with a delinquency occurring if unpaid by May 1, while new residents and those reaching the age of eighteen must pay within specified timeframes. Additionally, individuals serving short prison sentences have a grace period to pay upon release. The act aims to ease financial burdens for residents in these provinces regarding the cedula tax.
- What type of law is Act No. 3904?
- Payment Without Penalty of Cedula Tax in Cagayan and Isabela (Act No. 3904) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was Payment Without Penalty of Cedula Tax in Cagayan and Isabela enacted?
- Payment Without Penalty of Cedula Tax in Cagayan and Isabela (Act No. 3904) was enacted on Dec 18, 1931.
- What is the citation for Payment Without Penalty of Cedula Tax in Cagayan and Isabela?
- Payment Without Penalty of Cedula Tax in Cagayan and Isabela, Act No. 3904, Dec 18, 1931 (Philippines)
Law Information
- Reference Number
- Act No. 3904
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
November 18, 1931
ACT NO. 3904
AN ACT TO PROVIDE FOR THE PAYMENT WITHOUT PENALTY OF THE CEDULA TAX IN THE PROVINCES OF CAGAYAN AND ISABELA UNTIL THE THIRTY-FIRST OF AUGUST OF EACH YEAR AND TO AMEND SECTION FOURTEEN HUNDRED AND FORTY-THREE OF THE ADMINISTRATIVE CODE ACCORDINGLY
SECTION 1. Section fourteen hundred and forty-three of the Administrative Code is hereby amended to read as follows:
"SEC. 1443. Time for payment of cedula tax — When delinquency occurs. — Liability for the cedula tax accrues on the first of January of each year as regards persons then resident in the Islands and liable to the tax; and if a person so liable fails to pay the tax before the first of May he shall be delinquent. As regards those who come to reside in the Islands prior to the first of July and those who reach the age of eighteen years or otherwise lose the benefit of exemption prior to that date, liability shall attach upon the day of arrival or upon the day exemption ceases, and if arriving or becoming liable on or before the tenth of April they shall likewise be delinquent upon failure to pay the tax before the first of May, but such persons, arriving or becoming liable after the tenth of April, shall have twenty days within which to pay the tax without becoming delinquent: Provided, That in the Provinces of Cagayan and Isabela, the cedula tax shall be payable without penalty until the thirty-first of August of each year. IcSEAH
"Persons who on the first of January are serving sentence of one year or less in prison and are not released until after the tenth of April shall have twenty days after their release within which to pay the tax without becoming delinquent.
"Persons who come to reside in the Islands or arrive at the age of eighteen years on or after the first of July of any year or who cease to belong to an exempt class on or after the same date shall not be subject to the tax for such year."
SECTION 2. This Act shall take effect on its approval. HIEAcC
Approved, November 18, 1931.
Cite This Law
Payment Without Penalty of Cedula Tax in Cagayan and Isabela, Act No. 3904, Dec 18, 1931 (Philippines)
Payment Without Penalty of Cedula Tax in Cagayan and Isabela, Act No. 3904 (Phil. 1931)
Related Laws
- Empowerment of Certain Provincial Boards To Postpone Period for Payment of Cedula TaxAct No. 1821 • May 13, 1908 • Statutes
- Time Extension for Payment of Cedula Tax for 1906 by Inhabitants of Batan and Babuyan Islands in CagayanAct No. 1512 • Jul 18, 1906 • Statutes
- Time Extension for Payment of Cedula by Inhabitants of Batanes and Babuyanes Islands in CagayanAct No. 1722 • Sep 20, 1907 • Statutes
- Time Extension for Payment of Cedula Tax for 1905 in Certain Districts, Municipalities and TownshipsAct No. 1400 • Sep 29, 1905 • Statutes
- Time Extension for Payment of Land and Cedula TaxesAct No. 434 • Jul 22, 1902 • Statutes
- Time Extension for Payment of Cedula Tax and Land Taxes in Cebu for 1905Act No. 1343 • May 5, 1905 • Statutes
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