Local Tax Code for LGUs

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PRESIDENTIAL DECREE NO. 231: Local Tax Code for LGUs

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Title Source: Supreme Court: Local Tax Code for LGUs

Law: Presidential Decree No. 231

Decision Date: Jun 28, 1973

The Local Tax Code in the Philippines governs the imposition and collection of local taxes, including the annual residence tax on individuals and corporations, exemptions, collection procedures, and civil remedies for delinquent taxes.

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