PD 69 Section 180-A

Interest on delinquency.

Section 180-A

SEC. 180-A. Interest on delinquency.—Where the amount of the tax imposed under Section one hundred and eighty-two, or any part of such amount, is not paid on the due date of the tax, there shall be collected, as part of the tax, interest upon such unpaid amount at the rate of fourteen per centum per annum from the due date until it is paid.

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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-A (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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