Amendment on Cedula Tax Delinquency Penalty

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Act No. 2503: Amendment on Cedula Tax Delinquency Penalty

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Title Source: Supreme Court: Amendment on Cedula Tax Delinquency Penalty

Law: Act No. 2503

Decision Date: Feb 5, 1915

The amendment to Act No. 2339 in the Philippines establishes penalties for delinquency in the payment of the cedula tax, including imprisonment and mandatory labor, with the option for release upon payment of the delinquency.

Law Summary

Payment and Effect of Sentence

Payment of the full delinquent tax amount after conviction and sentence, plus the trial costs (unless insolvent), serves as the fulfillment of the sentence.
Once payment is made as described, the prisoner shall be released.

Labor Requirement During Imprisonment

Persons convicted shall be required to perform labor for the province or municipality during imprisonment.
Labor is to be done on public works as directed by the provincial board.
If tax remains unpaid during imprisonment, labor continues until the period ends.
After imprisonment or labor term ends, a cedula certificate shall be issued as if the tax had been paid in money.

Proof of Nonpayment in Prosecution

In prosecution for nonpayment of cedula tax, proof that tax was not paid in the municipality, township, or city of the defendant's residence suffices for conviction.
The defendant may rebut by proving payment elsewhere, in another place or province.

Effectivity

The amendments took effect upon passage of the Act on February 5, 1915.

END