Act No. 2339 Section 38

Initiatory tax upon business.

Section 38

SEC. 38. Initiatory tax upon business.—Every person engaging in a business on which the percentage tax is imposed shall pay a fixed initiatory tax of two pesos, and if his receipts fall below the minimum limit for the percentage tax the business may, without further tax, be continued free of charge. But the amount of his business must, in any case, be reported quarterly as required in the next succeeding section.

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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. 2339 Section 38 (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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