CA 530 Section 2

Section 2

SEC. 2. From the decisions of provincial or city boards of tax appeals, an appeal may be taken :by the owner or by the provincial or city assessor to a Central Board of Tax Appeals, composed of the Secretary of Finance, as chairman, and the Secretary of the Interior and the Secretary of Justice, as members, whose decision shall be final. Said Central Board of Tax Appeals shall promulgate rules and regulations governing the procedure in such appeals.

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Other provisions in CA 530

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 530 Section 2 (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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