RA 7160 (Local Government Code of 1991) Section 272

Application of Proceeds of the Additional One Percent SEF Tax.

Section 272

SECTION 272. Application of Proceeds of the Additional One Percent SEF Tax. - The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards: Provided, That, in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards: Provided, however, That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the local school board.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER 7. - Disposition of Proceeds →

Other provisions in CHAPTER 7. - Disposition of Proceeds

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 272 (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 7. - Disposition of Proceeds — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections