Rule if last day of filing falls on a Sunday or legal holiday

If the last day is a Sunday or a legal holiday, is the act due that day or the following day? This is an excerpt from Paras (2008).

Paras says it depends.

"In an ordinary contract, the general rule is that an act is due even if the last day be a Sunday or a legal holiday. Thus, a debt due on a Sunday must, in the absence of an agreement, be paid on that Sunday. [This is because obligations arising from contracts have the force of law between the contracting parties. (Art. 1159, Civil Code).]. There are, of course, some exceptions, among them the maturity date of a negotiable instrument.

"When the time refers to a period prescribed or allowed by the Rules of Court, by an order of the court, or by any other applicable statute, if the last day is a Sunday or a legal holiday, it is understood that the last day should really be the next day, provided said day is neither a Sunday nor a legal holiday."