PD 1994 Section 35

Section 35

SEC. 35. Section 262 of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 222. Time for payment of tax. – The tax imposed in Sections 220, and 221 shall be due every calendar quarter. It shall be the duty of every bank or finance company, within twenty days after the end of each calendar quarter, to make a true and complete return of the amount of gross income derived during the preceding calendar quarter and pay the tax due thereon.”

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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

CitationPD 1994 Section 35 (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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