WHEREAS, there is an imperative need to simplify the system
of taxation and make more efficient the collection of internal revenue
taxes;
WHEREAS, there is an urgent need for additional tax revenue
in support of our national economic recovery Program;
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 order and decree:
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 2007 Preamble (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).
