Remittance of Arrears in the Cedula Tax and Penalties
Commonwealth Act No. 102, enacted on October 29, 1936, allows individuals with unpaid cedula tax arrears to be exempt from further obligations if they pay their 1937 cedula tax before May 1, 1937. The law overrides any conflicting provisions, ensuring that those who comply will not face penalties for previous delinquencies. This Act is set to take effect on January 1, 1937.
Law Information
- Reference Number
- Commonwealth Act No. 102
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
October 29, 1936
COMMONWEALTH ACT NO. 102
AN ACT TO REMIT ARREARS IN THE CEDULA TAX AND PENALTIES, PROVIDED THE TAX FOR THE YEAR NINETEEN HUNDRED AND THIRTY-SEVEN IS PAID BEFORE THE FIRST DAY OF MAY OF THAT YEAR
SECTION 1. Any provision of law to the contrary notwithstanding, any person delinquent in the payment of and who shall pay the cedula tax for the year nineteen hundred and thirty-seven before the first day of May of that year, shall be relieved from further obligation as to arrears and penalties in the cedula tax.
SECTION 2. This Act shall take effect on January first, nineteen hundred and thirty-seven.
Approved: October 29, 1936
Cite This Law
Remittance of Arrears in the Cedula Tax and Penalties, Commonwealth Act No. 102, Oct 29, 1936 (Philippines)
Remittance of Arrears in the Cedula Tax and Penalties, Commonwealth Act No. 102 (Phil. 1936)
Related Laws
- Remittance of Penalties for Delinquency in Payment of Cedula TaxAct No. 3925 • Oct 15, 1932 • Statutes
- Making the Penalties for Delinquency in the Payment of the Personal Cedula Tax Less Onerous to the TaxpayerAct No. 2656 • Feb 24, 1916 • Statutes
- Credit for Penalties Paid on 1905 Cedula Taxes To Be Given to Entitled Persons in TarlacAct No. 1429 • Dec 26, 1905 • Statutes
- Relief of Certain Inhabitants of Dolores and San Quintin, in Abra, Ilocos Sur from Penalties for Non-Payment of Cedula TaxAct No. 1326 • Apr 15, 1905 • Statutes
- Amendments to Act No. 83 Re: Increase in Amount of Cedula TaxAct No. 1652 • May 19, 1907 • Statutes
- Payment Without Penalty of Cedula Tax in Cagayan and IsabelaAct No. 3904 • Dec 18, 1931 • Statutes
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