PD 853 Section 8

Date of accrual of tax.

Section 8

SEC. 8. Date of accrual of tax.—The real property tax for timber and forest land shall begin to accrue on January 1, 1975; Provided however, that no penalty shall be imposed on the taxpayer for periods prior to the effectivity of this Decree.

Read the full instrument →

Other provisions in PD 853

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 853 Section 8 (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).

Continue your research

PD 853, full textThe complete text of this law, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Philippines: what this database coversWhich datasets are here, which official source they come from, and how current they arePhilippines overview