PD 69 Section 86

Rates of inheritance tax.

Section 86

SEC. 86. Rates of inheritance tax. — This section is hereby repealed.

Other provisions in PD 69

Section 46: Corporation returns.
Section 51: Payment and assessment of income tax.
Section 53: Withholding tax at source.
Section 72: Surcharges for failure to render returns and for rendering false and fraudulent returns.
Section 85: Rates of estate tax.
Section 87: Rule of taxation when beneficiaries belong to different classes.
Section 89: Net estate.
Section 91: Determination of value of usufructs, annuities, and other property.
Section 92: Notice of death to be filed.
Section 93: Returns.

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 69 Section 86 (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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