Real Property Tax Code of the Philippines

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PRESIDENTIAL DECREE NO. 464: Real Property Tax Code of the Philippines

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Title Supreme Court: Real Property Tax Code of the Philippines

Law: Presidential Decree No. 464

Decision Date: May 20, 1974

Presidential Decree No. 464 establishes the Real Property Tax Code in the Philippines, ensuring fair and uniform valuation of real property for taxation purposes, while also granting powers to the Central Board of Assessment Appeals and allowing for additional taxes on idle lands and exemptions for certain properties.

real property tax code

fair and uniform valuation

taxation purposes

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