An Act amending and repealing some of the provisions of chapter Twenty-seven of act numbered Twenty-seven hundred eleven commonly known as the Administrative Code of nineteen hundred and se
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An Act amending and repealing some of the provisions of chapter Twenty-seven of act numbered Twenty-seven hundred eleven commonly known as the Administrative Code of nineteen hundred and se
Commonwealth Act No. 55
November 13, 1936
Case Overview and Summary
Summary of Commonwealth Act No. 55Amendments to Act No. 3736 (Section 1):
- Provides that the provisions of Act No. 3736 shall not apply to cases where a taxpayer questions their liability for the payment of any tax, duty, or charge collectible under any law administered by the Bureau of Customs or the Bureau of Internal Revenue. (Section 1)
- This amendment prohibits taxpayers from questioning their liability for taxes, duties, or charges collected by the Bureau of Customs or the Bureau of Internal Revenue through the provisions of Act No. 3736.
Effectivity:
- The Act took effect upon its approval on October 17, 1936. (Section 2)
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Commonwealth Acts
tax liability
Bureau of Customs
Bureau of Internal Revenue
taxpayer rights
tax disputes
tax collection
duties
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An Act amending and repealing some of the provisions of chapter Twenty-seven of act numbered Twenty-seven hundred eleven commonly known as the Administrative Code of nineteen hundred and se
Commonwealth Act No. 55
•November 13, 1936
COMMONWEALTH ACT No. 55
AN ACT TO AMEND SECTION ONE OF ACT NUMBERED THIRTY-SEVEN HUNDRED AND THIRTY-SIX, BY PROVIDING THAT THE PROVISIONS OF THE SAID ACT SHALL NOT APPLY TO CASES INVOLVING LIABILITY FOR ANY TAX, DUTY, OR CHARGE COLLECTIBLE UNDER ANY LAW ADMINISTERED BY THE BUREAU OF CUSTOMS OR THE BUREAU OF INTERNAL REVENUE
Be it enacted by the National Assembly of the Philippines:
Section 1. Section one of Act Numbered Thirty-seven hundred and thirty-six is hereby amended so as to read as follows:
"SECTION 1. Construction. ? Any person interested under a deed, contract or other written instrument, or whose rights are affected by a statute, may bring an action in a Court of First Instance to determine any question of construction or validity arising under such deed, contract, instrument or statute and for a declaration of his rights or duties thereunder: Provided, however, That the provisions of this Act shall not apply to cases where a taxpayer questions his liability for the payment of any tax, duty, or charge collectible under any...
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