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PD 1991 Section 7

PD 1991 Section 7

Section 7

SEC. 7. Paragraph (2) (a) of Section 290-B is hereby amended to read as follows: "SEC. 290-B. Flexibility clause. "(21) Specific limitations on the exercise of authority to make adjustments in all internal revenue taxes; "(a) The existing tax rates may be increased or decreased by not more than 50%: Provided, however, That in the case of the sales tax on second sale of agricultural food products sold in their original state or where such agricultural food products merely have undergone the simple processes, the existing rate may be increased to not more than 3%."

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Other provisions in PD 1991

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 1991 Section 7 (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).

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