Presidential Decree No. 1231 (PD 1231) — Further Amending Section Four of Presidential Decree Numbered One Hundred and Forty-Four, Entitled "Revising the Present System of National Internal Revenue Allotments to Local Governments," as Amended.
Presidential Decree No. 1231 (PD 1231) — Further Amending Section Four of Presidential Decree Numbered One Hundred and Forty-Four, Entitled "Revising the Present System of National Internal Revenue Allotments to Local Governments," as Amended.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
WHEREAS, the effectivity of Presidential Decree No. 937,
which amended Section 4 of Presidential Decree No. 144, as amended, is due to
terminate on December 31, 1977;
WHEREAS, the full implementation of the distribution scheme
provided for in Presidential Decree No. 144 would inevitably result in the
reduction of the allotment shares of the local governments which used to benefit
from the lopsided allocation scheme existing prior to the enactment of
Presidential Decree No. 144;
WHEREAS, in order to avoid the impairment of essential
public services in these localities and to enable them to stabilize their
finances from local revenue sources, it is necessary to extend the provisions of
Presidential Decree No. 937;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Republic of the Philippines, by virtue of the powers vested in me by the
Constitution, do hereby decree and order, as part of the law of the land, the
following provisions ;
SECTION 1. For a period of three (3) calendar years
beginning January 1, 1973 up to December 31, 1980, the internal revenue
allotment shares of each province, city or municipality shall be determined
pursuant to the pertinent provisions of Presidential Decree No. 144, as amended
by Presidential Decree No. 937, and as read in relation with the provisions of
Presidential Decrees Nos. 559 and 898.
SEC. 2. Thereafter, or beginning January 1, 1981, the annual
allotment shares of the local governments shall be determined on the basis of
Sections 1, 2 and 3 of Presidential Decree No. 144, as amended by Presidential
Decree Nos. 659 and 898.
SEC. 4. All laws, decrees, orders, and rules and regulation
or parts thereof, which are contrary to or inconsistent with this Decree, are
hereby repealed, amended or modified accordingly.
SEC 5. This Decree, except as otherwise provided for herein,
shall take effect immediately.
Done in the City of Manila, this 4th day of November, in the year of Our
Lord, nineteen hundred and seventy-seven.
(Sgd.) FERDINAND E. MARCOS
President of the
Philippines
By the President:
(Sgd.) JACOBO C. CLAVE
Presidential Executive
Assistant
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
