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CA 466 Section 198

Section 198

SEC. 198. Continuation of business of deceased person.-When any individual paying a business tax dies and the same business is continued by the person or persons interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER I - Tax on Business →

Other provisions in CHAPTER I - Tax on Business

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 2026-07-04

CitationCA 466 Section 198 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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