Section 29
SEC. 29. Section fifteen hundred and eighty-eight of Act Numbered Twenty-seven hundred and eleven is hereby amended by adding thereto the following paragraph: "If any person, corporation, partnership, joint-account (cuenta en participacion), association, or insurance company liable to pay the income tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the Government of the Philippine Islands from the time when the assessment was made by the Collector of Internal Revenue until paid, with interest, penalties and cost that may accrue in addition thereto upon all property and rights to property belonging to the taxpayer: Provided, That this lien shall not be valid against any mortgagee, purchaser, or judgment creditor until notice of such lien shall be filed by the Collector in the office of the clerk of the Court of First Instance having jurisdiction over the property subject to tax,"