Amending Certain Sections of the National… Section 190

Time for payment of fixed taxes.

Section 190

SEC. 190. Time for payment of fixed taxes.—All fixed taxes shall be payable annually, on or before the thirty-first day of January. Any person first beginning a business must pay the tax before engaging therein. If the privilege tax is not paid within the time specified, the amount of the tax shall be increased by twenty-five per centum, the increment to be part of the tax.

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Other provisions in CHAPTER II.—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 July 4, 2026

CitationAmending Certain Sections of the National… Section 190 (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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