RA 55 Section 7

Lien of the tax.

Section 7

SEC. 7. Lien of the tax.—The amount of the tax herein imposed shall constitute a superior lien in favor of the Government on all property acquired by the taxpayer during the period from December 8, 1941 to February 26, 1945. This lien shall be effective as of August 2, 1946. In case the Hen established in the next preceding paragraph should be declared ineffective with respect to any mortgagee, purchaser or judgment creditor, then the said lien shall be effective on the date of the approval of 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 7 (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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