Act No. 2601 Section 14

Section 14

SEC. 14. A donee, legatee, or heir who conceals any goods, rights, credits, or transfers, subject to this tax shall be punished by a fine of not less than twenty-five per centum of the value of that which he may have concealed, nor more than said value, or by imprisonment for not more than one year, or by both penalties.

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Other provisions in Act No. 2601

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. 2601 Section 14 (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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