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CA 470 Section 25

Payment under protest.

Section 25

SEC. 25. Payment under protest. — When a taxpayer desires for any reason to pay his tax under protest, such protest shall be annotated on the tax receipt by writing thereon the words "paid under protest." Verbal protest shall be confirmed in writing, with a statement of the ground or grounds therefor, within thirty days. The tax may be paid under protest, and in such case it shall be the duty of the municipal treasurer to annotate the ground or grounds therefor for on the receipt.

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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 25 (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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