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                    [ArticleID] => 165823
                    [Title] => Financing education through the special education fund tax
                    [Summary] => Local governments in the Philippines are given a special facility to finance education. This is the Special Education Fund (SEF) Tax, a 1% levy on the assessed value of real properties. The SEF, which can be imposed by provinces, cities, and, municipal governments within the Metropolitan Manila area applies to all forms of real property such as land, building, improvements, and machinery. 


Being a surtax on real properties, the SEF exhibits strengths and weaknesses that are similar to the real property tax.


                    [DatePublished] => 2002-06-24 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business As Usual
                    [SectionUrl] => business-as-usual
                    [URL] => 
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LSB

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    [results] => Array
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            [0] => Array
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                    [ArticleID] => 165823
                    [Title] => Financing education through the special education fund tax
                    [Summary] => Local governments in the Philippines are given a special facility to finance education. This is the Special Education Fund (SEF) Tax, a 1% levy on the assessed value of real properties. The SEF, which can be imposed by provinces, cities, and, municipal governments within the Metropolitan Manila area applies to all forms of real property such as land, building, improvements, and machinery. 


Being a surtax on real properties, the SEF exhibits strengths and weaknesses that are similar to the real property tax.


                    [DatePublished] => 2002-06-24 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business As Usual
                    [SectionUrl] => business-as-usual
                    [URL] => 
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abtest

Financing education through the special education fund tax

June 24, 2002 - 12:00am

Local governments in the Philippines are given a special facility to finance education. This is the Special Education Fund (SEF) Tax, a 1% levy on the assessed value of real properties. The SEF, which can be imposed...

Business As Usual