SEC. 10. Chapter two, article four, of Act Numbered Twenty-three hundred and thirty-nine, is hereby amended by adding at the end thereof a new section, to be known as section fifty-four (a), and to read as follows:
"SEC. 54a. If a fixed tax due under this article is not paid within twenty days after the same becomes due, the qi amount of the tax shall be increased by twenty-five per cent, the increase to be a part of the tax."
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. 2541 Section 10 (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).
