Additional Tax on Idle Lands PD 1446

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PRESIDENTIAL DECREE NO. 1446: Additional Tax on Idle Lands PD 1446

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Title Source: Supreme Court: Additional Tax on Idle Lands PD 1446

Law: Presidential Decree No. 1446

Decision Date: Jun 11, 1978

Presidential Decree No. 1446 imposes an additional tax on idle lands in the Philippines to encourage their proper utilization and support government programs for rural development and low-cost housing, with exemptions provided for certain circumstances; the law takes effect immediately upon its enactment on June 11, 1978.

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