SEC. 13. The license fees for signs, signboards or billboards imposed by municipalities, cities or townships by virtue of the authority herein conferred shall not be collected from persons who paid the internal-revenue tax there for prior to the date on which the ordinance establishing such fees took effect, until upon expiration of the period for which the tax has already been paid.
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. 2819 Section 13 (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).
