RA 5261 Section 39

Oath to be taken by members of the Board of Tax Appeals.

Section 39

SEC. 39. Oath to be taken by members of the Board of Tax Appeals.—Before organizing as such the members of the Board of Tax Appeals shall take the following oath before any public official authorized to administer oaths: "I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issues between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last four words are to be stricken out). (Signature) Member of the Board of Tax Appeals "Subscribed and sworn to (or affirmed) before me this______day of______, 19____. ______________________________________ (Signature and title of officer administering oaths)

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Other provisions in RA 5261

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 5261 Section 39 (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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