RA 1253 Section 3

Section 3

SEC. 3. Payments already made in the concept of interest, and/or penalties and surcharges due on account of such inheritance and estate taxes shall not be reimbursed but shall be applied to the payment of the basic tax.

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Other provisions in RA 1253

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

CitationRA 1253 Section 3 (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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