RA 7160 (Local Government Code of 1991) Section 251

Tax Discount for Advanced Prompt Payment.

Section 251

SECTION 251. Tax Discount for Advanced Prompt Payment. - If the basic real property tax and the additional tax accruing to the Special Education Fund (SEF) are paid in advance in accordance with the prescribed schedule of payment as provided under Section 250, the sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 6.- Collection of Real Property Tax →

Other provisions in CHAPTER 6.- Collection of Real Property Tax

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 7160 (Local Government Code of 1991) Section 251 (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

RA 7160 (Local Government Code of 1991), full textChapter navigation and full text, 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 CHAPTER 6.- Collection of Real Property Tax — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections