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Act No. 190 Section 539

The return must be signed and sworn to.

Section 539

SEC. 539. The return must be signed and sworn to. — The return or statement shall be signed by the person who makes it; and shall also be sworn to by him, unless he is a sworn public officer, and makes the return in his official capacity.

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Other provisions in CHAPTER XXVI

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. 190 Section 539 (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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