PD 1994 Section 37

Section 37

SEC. 37. Section 264 of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 224. Time for payment of tax. – The tax on insurance premiums shall be due every calendar quarter. It shall be the duty of every insurance company within twenty days after the end of each calendar quarter, to make a true and complete return of the amount of gross premiums derived during the calendar quarter and pay the tax due thereon.”

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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 37 (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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