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PD 776 Section 1

Section 1

SECTION 1. Any and all tax exemption benefits and privileges validly acquired, exercised and granted to individuals, associations, corporations and entities, and all laws, decrees, orders or ordinances giving rise thereto, may now be modified by the Fiscal Incentives Review Board except those embraced and expressly provided hereunder, to wit: Constitutional provisions International comity or treaty National Internal Revenue Code as of its amendment by PD 69 Tariff and Customs Code as of its amendment by PD 34 Local Tax Code as to its amendment by PD 426 Statutory prescriptions bearing on— Export Processing Zone Authority BOI registered industries Multi-national corporations Service contracts on oil explorations

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Other provisions in PD 776

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 776 Section 1 (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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