Title
Sorsogon Provincial Board Tax Payment Extension
Law
Act No. 1392
Decision Date
Sep 8, 1905
Act No. 1392 grants the provincial board of Sorsogon the authority to extend the time for payment of land tax in Castilla for the year 1905, providing relief to taxpayers by allowing them more time to pay without penalties.

Law Summary

Remission of Penalties for Late Payment

  • Any penalties already collected for nonpayment of the 1905 land tax in Castilla must be remitted if the tax payment deadline is extended.
  • The Provincial Treasurer of Sorsogon is required to refund or rebate these penalties to taxpayers upon their payment of the land tax for the following year.

Expedite Legislative Process

  • The law acknowledges the importance of swift enactment and accordingly expedites the passage process pursuant to existing procedural rules established in 1900.

Effectivity of the Law

  • The Act takes effect immediately upon its passage on September 8, 1905.

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