RA 5478 Section 73

Taxes and penalties which shall be paid upon redemption or purchase.

Section 73

SEC. 73. Taxes and penalties which shall be paid upon redemption or purchase.—The taxes and penalties to be paid by way of redemption or repurchase shall comprise in all cases only the original tax by virtue of the failure to pay for which the seizure was made, and its incidental penalties up to the date of forfeiture of the real estate to the government.

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Other provisions in RA 5478

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 5478 Section 73 (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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