SEC. 10. No member of the Board of Tax Revision shall sit in consideration of the assessment of property in which he or any member of his family or any relative within the fourth degree, of consanguinity or affinity shall have an interest. In cases where any member or members of the Board shall be disqualified to act by reason of this section, the remaining members of the Board are hereby authorized to act in such cases as a full Board.
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. 581 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).