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Act No. 1189 Section 65

Section 65

SEC. 65. When any person who has paid the license lax for any trade or business dies, his wife or children, executor, administrator, or other legal representative may occupy the house or premises and in like manner carry on for the residue of the. term for which the tax is paid the same trade or business as the deceased before carried on in the same house; and upon the same premises, without the payment of any additional tax; and when any person who has paid his license tax removes from the house or premises for which any trade or business was taxed to any other place he may carry on the trade or business specified in the provincial treasurer's register at the place to which lie moves without the payment of an additional tax: Provided, That all cases of death, change, or removal as aforesaid, with tin: name of the successor to any person deceased or of the person making such change or removal, shall be registered with the provincial treasurer under regulations to be prescribed by the Collector of Internal Revenue.

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Other provisions in Act No. 1189

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1189 Section 65 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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