RA 1400 (Land Reform Act of 1955) Section 22

Exemption from tax.

Section 22

SEC. 22. Exemption from tax.—All land certificates issued by authority of this Act shall be exempt from all forms of taxes. The purchase price paid by the Government for any agricultural land acquired for resale to tenants under the authority of this Act, whether through negotiation or expropriation, shall not be considered as income of the landowner concerned for purposes of the income tax.

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Other provisions in RA 1400 (Land Reform Act of 1955)

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

CitationRA 1400 (Land Reform Act of 1955) Section 22 (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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