Act No. 2339 Section 47

Increase of tax on cockpits.

Section 47

SEC. 47. Increase of tax on cockpits.—A municipal council may by ordinance in any year fix the tax for the ensuing calendar year or years on any cockpit in any such municipality at a larger amount than that stated above. Written notice of such action shall be sent to the Collector of Internal Revenue before the same shall become effective.

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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 47 (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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