RA 55 Section 6

Surcharge for failure to render returns or for rendering false and fraudulent returns.

Section 6

SEC. 6. Surcharge for failure to render returns or for rendering false and fraudulent returns.—In case of willful neglect to file the return within the time prescribed under this Act, or in case a false or fraudulent return is willfully made, the Collector of Internal Revenue shall add to the tax a surcharge of fifty per centum. The Collector of Internal Revenue may, in meritorious cases, grant a reasonable extension of time for the filing of returns required by this Act.

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Other provisions in RA 55

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 55 Section 6 (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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