Law Summary
Scope of Tax Reduction
- The tax remission specifically applies to real properties located in the Province of Camarines Sur.
- It addresses the taxes levied for the year 1952.
Extent and Condition of Tax Remission
- Fifty percent (50%) of the 1952 real property taxes are remitted.
- The remission is conditional upon the full payment of unpaid taxes and penalties for the year 1951 and prior years.
- Additionally, the remaining fifty percent (50%) of the 1952 taxes must be paid.
- The deadline for the payment of outstanding obligations is set on or before August 31, 1953.
Purpose and Public Interest
- The measure is enacted in consideration of public interest.
- It provides relief to taxpayers in Camarines Sur, likely to alleviate financial burden.
Formalization and Effectivity
- The executive order is dated August 13, 1953, and formalized in Baltimore, Maryland, U.S.A., on behalf of Manila, Philippines.
- It carries the signature of President Elpidio Quirino and Acting Executive Secretary Marciano Roque.
Key Legal Concepts
- Tax remission involves partial forgiveness of tax liabilities under executive authority.
- Conditions precedent include settling backlog of previous years' tax arrears and penalties.
- Enforcement hinges on compliance with specified payment deadlines.
- The order reflects exercise of executive clemency powers within administrative tax law context.