RA 760 Section 40

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

Section 40

SEC. 40. 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 the municipal judge or some other officer 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 to be taken 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: Oath)"

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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 760 Section 40 (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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