CA 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 of May of That Year.
[ Commonwealth Act No. 102, October 29, 1936 ]
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 OF MAY OF THAT YEAR.
Be it enacted by the National Assembly of the Philippines:
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 of May of that year, shall be relieved from further obligation as to arrears and penalties in the cedula tax.ℒαwρhi৷
Section 2.This Act shall take effect on January first, nine-teen hundred and thirty-seven.
Approved, October 29, 1936.