Act No. 2339 Section 23

Liability of non-Christian people to cedula tax.

Section 23

SEC. 23. Liability of non-Christian people to cedula tax.—Except in the Department of Mindanao and Sulu, members of non-Christian tribes shall pay the cedula tax herein prescribed; unless the provincial board, with the approval of the Secretary of the Interior, shall by resolution exempt them, in which case copy of said resolution shall be furnished the Collector of Internal Revenue, amount.

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CitationAct No. 2339 Section 23 (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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