Section 1
SECTION 1. Section 5 of Presidential Decree No. 231 otherwise known as the Local Tax Code, is hereby amended to read as follows:
PD 796 Section 1
SECTION 1. Section 5 of Presidential Decree No. 231 otherwise known as the Local Tax Code, is hereby amended to read as follows:
CitationPD 796 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).