Fixing of the tax and manner of payment.
Section 53
SEC. 53. Fixing of the tax and manner of payment. — Except as otherwise provided in this Code, all shall be fixed by the year, although the same may be paid in quarterly installments.
PD 231 Section 53
Other provisions in CHAPTER III.
- Section 47: Question on the legality of a tax ordinance.
- Section 48: Attempt to enforce void or suspended tax ordinance.
- Section 49: Similar tax or fee not specifically enumerated.
- Section 51: Administrative or regulatory measures.
- Section 52: Penal provisions of tax ordinance.
- Section 54: Accrual of the tax.
- Section 55: Time for the payment.
- Section 56: Surcharges and interest on unpaid tax, fee, or charge.
- Section 57: Interest on other unpaid revenues.
- Section 58: Collection of local revenue by treasurer.
CitationPD 231 Section 53 (LawPlayer, data as of 2026-07-04)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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