Section 117
SEC. 117. All sums due and payable to the Government under this Act, except homestead fees, shall draw simple interest at the rate of four per centum per annum from and after the date in which the debtor shall become delinquent.
SEC. 117. All sums due and payable to the Government under this Act, except homestead fees, shall draw simple interest at the rate of four per centum per annum from and after the date in which the debtor shall become delinquent.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).