SECTION 1. Any provision of law, decree, rules and
regulations to the contrary notwithstanding, all gifts, bequests, donations
and/or contributions to the Gintong Alay Educational and Fund Campaign shall be
exempt from donor's and estate taxes and shall be deductible in full in
computing the taxable net income of donor.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1712 Section 1 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).