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PD 69 Section 180

Time for payment of fixed taxes.

Section 180

SEC. 180. Time for payment of fixed taxes. — All fixed taxes shall be payable annually, on or before the thirty-first day of January. Any person first beginning a business or occupation must pay the tax before engaging therein. If the privilege tax is not paid within the time specified, the amount of the tax shall be increased by twenty-five per centum, the increment to be part of the tax.

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Other provisions in PD 69

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 69 Section 180 (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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