SECTION 1. The penalties for delinquency in the payment of the personal cedula tax shall hereafter be collected in the following manner:
(a) If the personal cedula tax is paid after the thirtieth day of April, but not after the thirtieth of June of the current year, the surtax shall be fifty per centum;
(b) If the personal cedula tax is paid after the thirtieth day of June of the current year, the surtax shall be as provided by existing law.
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. 2656 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).
