SEC. 29. Section 191 of the National Internal Revenue Code is hereby amended to read as follows:
“Sec. 191. Interest on delinquency. Where the amount of the tax imposed under Section One hundred ninety-two, or any part of such amount, is not paid on the due date of the tax, there shall be collected, as part of the tax, interest upon such unpaid amount at the rate of twenty per centum per annum from the due date until it is paid.”
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 29 (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).
