PD 976 Preamble

Preamble

Known as the Real Property Tax Code, which was further amended by Presidential Decree No. 675, the basic tax on real property directly and exclusively used for educational purposes had accrued on January 1, 1975; WHEREAS, private educational institutions have requested for an extension of time within which to adjust their finances for them to be able to meet their real property tax obligations promptly; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby decree and order as part of the laws of the land the following:

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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 976 Preamble (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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