RA 409 Section 61

Board of Tax Appeals.

Section 61

SEC. 61. Board of Tax Appeals.—The Board of Tax Appeals shall be composed of seven members who shall be appointed by the President of the Philippines on the first day of January every four years, four of whom shall be owners of real estate in the city. The members of the Board of Tax Appeals, except the chairman, shall receive a compensation of twenty pesos for each day on which they attend the sessions and serve as members of the Board. The chairman of the Board of Tax Appeals shall be designated in the appointment of the President and shall receive forty pesos for each day on which he attends the sessions. The secretary of the Board shall be appointed by the chairman thereof with the concurrence of a majority of its members and shall keep the records of proceedings of the Board. The secretary shall receive such salary as the Board may fix.

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Other provisions in RA 409

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 409 Section 61 (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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