Section 5
Sec. 5. Time for payment; penalties for delinquency. -Liability for the residence taxes accrues on the first day of January of each year as regards persons then resident of the Philippines and liable to the taxes; and if a person so liable fails to pay the taxes on or before the last day of April, he shall be delinquent. As regards those who cope to reside in the Philippines on or before the last day of June, and those who reach the age of eighteen years or otherwise lose the benefit of exemption on or before that day, liability shall attach upon the day of arrival or upon the day exemption ceases, and.if arriving or becoming liable on or before the tenth day of' April, they shall likewise be delinquent upon failure to pay the taxes on or before the last day of April, but such persons, arriving or becoming liable after the tenth day of April, shall have twenty days within which to pay the taxes without becoming, delinquent: Provided, That persons who come to reside in the Philippines or arrive af the age of eighteen years on or after the first day of July of any year or who ceases to belong to an exempt class on or after the same date, shall not be subject to the taxes for that year. As regards corporations which may be established or organized on or before the¦thirtieth day of June, liability for the residence tax for that year shall attach, and if becoming liable on or before the tenth day of April, they shall be delinquent upon failure to pay the taxes on or before the last day of ¦¦ April, but those becoming liable after the tenth day of April, shall have twenty days within which to pay the taxes without, becoming delinquent: Provided, That those who may be established or organized on or after the first day of July of any year, shall not be subject to the tax for such year. If the taxes are not paid within the time prescribed above there shall be added to the unpaid amount a surcharge of five per centum every month or fractional part thereof, but in no case shall the total surcharge exceed twenty-five per centum.