CA 470 Section 19

Review by Board of Tax Appeals.

Section 19

SEC. 19. Review by Board of Tax Appeals. — The Board of Tax Appeals shall have the power to review, on its own motion, assessments found to be unjust, erroneous or unlawful or not in accordance with the provisions of section four of this Act, and any reassessment thus made shall be appealable to the Secretary of Finance as provided in the preceding section.

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Other provisions in CA 470

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 470 Section 19 (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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