Section 165(B) of this Code shall accrue to the city or municipality in which
the tax is collected, and mother five percent (5%) of the total annual tax
collected on said subsequent sales shall also accrue to te Ministry of
Education, Culture and Sports.''
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 2006 Section 165 (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).