Section 1
SECTION 1. Section 5 of Presidential Decree No. 231 otherwise known as the Local Tax Code, is hereby amended to read as follows:
Presidential Decree No. 796 (PD 796) — Amending Section 5 of the Local Tax Code
Presidential Decree No. 796 (PD 796) — Amending Section 5 of the Local Tax Code
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 ↗
Section 2
SEC. 2. All provisions of laws, decrees, executive orders, rules or regulations inconsistent with this Decree are hereby amended, modified or repealed accordingly.
Section 3
SEC. 3. This Decree shall take effect immediately. Done in the City of Manila, this 4th day of September, in the year of Our Lord, nineteen hundred and seventy-five. (Sgd.) FERDINAND E. MARCOS President Republic of the Philippines By the President: (Sgd.) ROBERTO V. REYES Acting Executive Secretary
Section 5
SEC. 5. Common limitations on the taxing powers of local governments. The exercise of the taxing powers of provinces, cities, municipalities and barrios shall not extend to the imposition of the following: * * * * * * * Taxes on the business of persons engaged in the printing and publication of any newspaper, magazine, review or bulletin appearing at regular intervals and having fixed prices for subscription and sale, and which is not published primarily for the purpose of publishing advertisements."
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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