Act No. 2833 Section 26

Section 26

SEC. 26. Premiums paid on life insurance policies covering the lives of officers, employees, or those financially interested in any trade or business conducted by an individual, partnership, joint-account (cuenta en participacion), general co-partnership (compañia colectiva), corporation, joint-stock company, association, or insurance company, shall not be deducted in computing the net income of these.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2833 Section 26 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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