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PD 779 Section 1

Section 1

SECTION 1. The five-year period prescribed in Republic Act Six Thousand One hundred and Forty-One during which any capital gain arising from a stock transaction on which the tax therein imposed has been paid shall not be taken into account in computing net capital gain or loss under Section 34 of the National Internal Revenue Code, shall be extended up to December 31, 1975: Provided, However, That the 1/4 of 1% stock transaction tax shall continue to be collected after the aforesaid date.

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Other provisions in PD 779

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 779 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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