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PD 1994 Section 39

Section 39

SEC. 39. Section 268 is hereby renumbered to Section 228 and the second paragraph is amended to read as follows: “The taxes imposed herein shall be payable at the end of each quarter or month and it shall be the duty of the proprietor, lessee, or operator concerned, as well as any party liable, within twenty days after the end of each quarter or month, to make a true and complete return of the amount of gross receipts derived during the preceding quarter or month 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 39 (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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