PD 1773 Section 19

Section 19

SEC. 19. Paragraph (a) of Section 107 of the National Internal Revenue Code is hereby amended to read as follows: “(a) Time of payment. The estate tax imposed by Section 99 shall be paid at the time the return is filed by the executor, administrator or the heirs.”

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Other provisions in PD 1773

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

CitationPD 1773 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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