QuestionsQuestions (Act No. 655)
It added that the provincial treasurer may, in his discretion, enforce collection by causing the delinquent to be prosecuted before the president of the municipality after the delinquency remains unpaid for 15 days; upon conviction, the delinquent is sentenced to imprisonment for five days, and that imprisonment is deemed satisfaction of the tax and penalty and entitles the person to the cedula/certificate as if paid in money.
After the cedula tax and penalty remain delinquent for fifteen (15) days.
The provincial treasurer may cause the delinquent to be prosecuted before the president of the municipality where the delinquent resides.
Imprisonment for five (5) days.
Yes. The imprisonment is deemed a satisfaction of the tax and penalty.
At the expiration of his imprisonment, the person is entitled to the cedula or certificate as though the tax and penalty had been paid in money.
It repealed Section 34 of Act No. 133, which previously provided that no person required to pay the cedula tax if, together, real estate taxes or industrial taxes paid to the province and municipality exceeded one peso.
An amount in excess of one peso paid to the province and municipality together as taxes on real estate or as an industrial tax.
The receipt for land tax or industrial tax had to contain the cedula/registration particulars for identification and to avoid disqualification, including for purposes such as testifying, executing an instrument, voting, or holding office.
If the entire final valuation of land or improvements (for taxation) belonging to a single owner in one city of Manila or in one municipality does not exceed fifty dollars (US currency), no land tax is assessed or collected on such land or improvements.
The threshold considers the entire final valuation of land or improvements thereon belonging to a single owner, but only for purposes of taxation in either (1) the city of Manila or (2) any one municipality.
All lands and improvements must still be valued by assessors in the manner provided by existing law, whether more or less than fifty dollars.
No. It expressly applies to all assessments of land taxes thereafter made.
It states that the exemption shall apply notwithstanding anything in existing law to the contrary.
It states that the public good requires speedy enactment, so passage was expedited in accordance with Section 2 of the Act prescribing the order of procedure by the Commission in the enactment of laws (passed September 26, 1900).
On its passage.