Act No. 2339 Section 74

Time for payment of tax; increase of tax in case of delinquency.

Section 74

SEC. 74. Time for payment of tax; increase of tax in case of delinquency.—These taxes shall be due at intervals of six months, namely, on the first of January and July for the respective preceding half year periods; and if any such tax remains unpaid for four months thereafter, the amount of the tax shall be increased by twenty-five percent, the increment to be a part of the tax.

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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 74 (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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