Local Tax Code for LGUs by PD 231

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PRESIDENTIAL DECREE NO. 231: Local Tax Code for LGUs by PD 231

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Title Supreme Court: Local Tax Code for LGUs by PD 231

Law: Presidential Decree No. 231

Decision Date: Jun 28, 1973

Presidential Decree No. 231 establishes a comprehensive Local Tax Code that empowers provinces, cities, municipalities, and barrios to generate their own revenue through taxation, ensuring uniformity and efficiency in local tax administration while promoting local autonomy and self-reliance.

local tax

tax code

local government

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