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Act No. 1189 Section 67

Act No. 1189 Section 67

Section 67

SEC. 67. The payment of any tax imposed by this Act for carrying on any trade or business shall not be held to exempt any person from any tax, penalty, or punishment provided by law or ordinance in places where such business is prohibited or regulated by municipal law, nor shall the payment of any such tax be held to prohibit any municipality from placing a license tax upon the same trade or business for local or other purposes where the imposition of such tax for local or other purposes is now authorized by law and is not prohibited by the provisions of this Act.

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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 67 (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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