CA 547 Section 38

Oath to be taken by members of Board of Tax Appeals.

Section 38

SEC. 38. Oath to be taken by members of Board of Tax Appeals. - Before organizing as such, the members of the Board of Tax Appeals shall take the following oath before the municipal judge or some other officer authorized to administer oaths "I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issues between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last four words to be stricken out.) (Signature) "Subscribed and sworn to (or affirmed before me this ''__. day of___, 19__ (Signature of officer administering oath)

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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 547 Section 38 (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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