PD 921 Section 13

Collection of the Local Franchise Tax and Occupation Tax in the Metropolitan Manila Area.

Section 13

SEC. 13. Collection of the Local Franchise Tax and Occupation Tax in the Metropolitan Manila Area.—The local franchise tax and occupation tax accruing to the Metropolitan Manila Commission under the provisions of Section 12 of Presidential Decree No. 824 shall, until the enactment by the Commission of appropriate tax ordinances pursuant to the provisions of the Local Tax Code, as amended, be collected by the City and Municipal Treasurers concerned at the rate fixed under the corresponding city and/or provincial tax ordinances and the proceeds thereof shall be remitted entirely to the Metropolitan Manila Commission.

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Other provisions in PD 921

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 921 Section 13 (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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