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.