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Act No. 2445 Section 1

Act No. 2445 Section 1

Section 1

SECTION 1. Section twenty-six of Act Numbered Twenty-four hundred and thirty-two is hereby amended to read as follows: "SEC. 26. This Act shall take effect the first day of January, nineteen hundred and fifteen. All new taxes provided for in this Act and all increases provided for in this Act of the several taxes established by Act Numbered Twenty-three hundred and thirty-nine, shall be in force and effect only from January first, nineteen hundred and fifteen, to December thirty-first, nineteen hundred and fifteen. Whenever tempted contract any person has prior to the enactment of this law entered into a contract whereby he has bound himself to furnish to another any article herein made subject to a specific tax or an increased rate of specific tax, the burden of said tax or increased rate of tax shall be borne by the person to whom said article is furnished pursuant to such contract, unless the parties have agreed or shall agree otherwise."

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Other provisions in Act No. 2445

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. 2445 Section 1 (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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