Persons who come to reside in the Islands or arrive at the age of eighteen years on or after the first of July of any year or who cease to belong to an exempt class on or after the same date shall not be subject to the tax for such year. HSaIET [2339-26.] S ECTION  1599 . Extension of Time for Payment of Cedula Tax . — When the public interests so require, the provincial board of any province situated elsewhere than in the Department of Mindanao and Sulu may, by resolution, with the approval of the Governor-Gen eral, extend the time for the payment of the cedula tax without the consequences of delinquency for a period not exceeding three months in any year. In the Department of Mindanao and Sulu such extension may be made for a period not exceeding four months in  any year, and the power to make such extension shall be vested in the provincial governor, to be exercised with the approval of the governor of the department. [2339-26; 2396-2.] S ECTION  1600 . Remission of Tax in Department of Mindanao and Sulu . — The governor of any province in the Department of Mindanao and Sulu may, with the approval of the governor of the department, order a cedula issued for one peso, or free of charge, to any r esident in any locality of the district, whenever he may deem this to be in the public interest. [2396-1 ( g ).] S ECTION  1601 . Payment of Cedula Tax in Province Other than that of Domicile . — A person temporarily absent from the province of his domicile may pay the cedula tax in any province where he is sojourning; but such payment in a province where the tax is one  peso shall not remove liability for the additional peso to which the taxpayer may be subject in the province of his domicile. [2339-27.] S ECTION  1602 . Presentation of Cedula Certificate Upon Certain Occasions . — When a person liable to the cedula tax offers himself for registration as a qualified voter, acknowledges any document before a notary public, takes the oath of office upon election  or appointment to any position in the Government service, receives any license, certificate, or permit from any public authority, pays any tax, receives any money from any public fund, or transacts other official business, it shall be the duty of the offi ce or person with whom such transaction is had or business done to require the exhibition of the certificate showing the payment of the cedula tax by such person. Such certificate shall be the one issued Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 471