Act No. 2339 Section 36

Time for payment of fixed taxes.

Section 36

SEC. 36. Time for payment of fixed taxes.—The yearly time for payment-fixed taxes are due on the first of January of each year and, if tendered in quarterly installments on or before the twentieth of January, April, July, and October, or on or before the last day of said months, in remote provinces, in the discretion of the Collector of Internal Revenue, shall be received without penalty. But any person first beginning a business or occupation must pay the tax before engaging therein.

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CitationAct No. 2339 Section 36 (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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