PD 1994 Section 21

Section 21

SEC. 21. Section 190 of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 160. Time for payment of fixed taxes. – All fixed taxes shall be payable annually, on or before the last day of the first month of the taxable year adopted by the taxpayer for income tax purposes. Any person beginning a business must first pay the tax before engaging therein.”

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Other provisions in PD 1994

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 1994 Section 21 (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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