Increase of lax in case of delinquency.
Section 25
SEC. 25. Increase of lax in case of delinquency.—Upon delinquency the cedula tax to which any person is liable shall be double.
Act No. 2339 Section 25
Act No. 2339 Section 25
Other provisions in CHAPTER TWO
- Section 21: Sources of taxes.
- Section 22: —Persons liable to cedula tax.
- Section 23: Liability of non-Christian people to cedula tax.
- Section 24: Amount of the cedula tax.
- Section 26: Time for payment of cedilla tax; when delinquency occurs.
- Section 27: Payment of cedula tax in province other than payment in another that of domicile.
- Section 28: Presentation of cedula certificate upon certain occasions.
- Section 29: Secondary certificate in lieu of lost cedula certificate.
- Section 30: Stamp tax upon documents and papers.
- Section 31: Documents and papers not subject to stamp tax.
CitationAct No. 2339 Section 25 (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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