QuestionsQuestions (Act No. 3904)
To allow payment of the cedula tax in the provinces of Cagayan and Isabela without penalty until August 31 of each year, and to amend Section 1443 of the Administrative Code accordingly.
Section 1443 of the Administrative Code (Sec. 1443 on the time for payment of cedula tax and delinquency).
It accrues on the first of January of each year.
If they fail to pay the tax before the first of May, they become delinquent.
Liability attaches upon the day of arrival or upon the day exemption ceases. If arriving/becoming liable on or before April 10, they are delinquent upon failure to pay before May 1; if arriving/becoming liable after April 10, they have 20 days to pay without becoming delinquent.
They have 20 days within which to pay the tax without becoming delinquent.
In Cagayan and Isabela, the cedula tax is payable without penalty until August 31 of each year.
It changes the penalty-free payment deadline for Cagayan and Isabela (August 31). The text amends Section 1443 to insert the proviso; it does not alter the general accrual rule stated earlier in the section.
They have 20 days after their release within which to pay the cedula tax without becoming delinquent.
They shall not be subject to the tax for such year.
A person becomes delinquent when they fail to pay within the specified deadline (generally, before May 1, subject to the other special timing rules).
It determines which deadline rule applies to new residents or those reaching age 18/losing exemption before July 1—either delinquency upon failure to pay before May 1 (if on/before April 10) or a 20-day grace period (if after April 10).
Until August 31 of each year.
Upon its approval, as provided in Section 2 of the Act.
Under the proviso, payment is without penalty until August 31 in Cagayan and Isabela; therefore, paying between May 2 and August 31 would be considered penalty-free and not delinquent in the sense contemplated by the proviso.