SEC. 4. The fiscal year nineteen hundred and fourteen shall terminate on December thirty-first, nineteen hundred and thirteen. The fiscal year beginning January first, nineteen hundred and fourteen, shall be known as "the new fiscal year nineteen hundred and fourteen," and thereafter fiscal years shall bear the same numbers as the calendar years.
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. 2305 Section 4 (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).