PD 976 Section 1

Section 1

SECTION 1. The basic tax on real property directly and exclusively used for educational purposes shall begin to accrue on January 1, 1977, instead of January 1, 1975 as provided for under Presidential Decree No. 675.

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Other provisions in PD 976

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 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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