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CA 158 Section 36

Constitution and compensation of Board of Tax Appeals.

Section 36

SEC. 36. Constitution and compensation of Board of Tax Appeals.—The members of the Municipal Board shall be the members of the Board of Tax Appeals, and before organizing as such, they shall take the following oath before the municipal judge or some other officer authorized to administer oaths: "I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issues between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last four words to be stricken out.) “…………………………………………” (Signature) "Subscribed and sworn to (or affirmed) before me this………………………..day of …………………………………………………………, 19……... “…………………………………………” (Signature of officer administering Oath) The members of the Board shall receive the same per diems that they receive as city councilors.

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Other provisions in CA 158

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

CitationCA 158 Section 36 (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).

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