PD 231 Section 4

Local authority.

Section 4

SEC. 4. Local authority. — Whenever the power to impose and collect a tax or other revenue is exercised under this Code, that power shall be exercised by the provincial board in the case of provinces, the city council or municipal board in the case of cities, the municipal council in the case of municipalities, or the barrio council in the case of barrios.

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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 2026-07-04

CitationPD 231 Section 4 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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