CA 466 Section 54

Payment of corporation income tax at source.

Section 54

SEC. 54. Payment of corporation income tax at source. — In the case of foreign corporations subject to taxation under this Title not engaged in trade or business within the Philippines and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section 53 a tax equal to eight per centum thereof, and such tax shall be returned and paid in the same manner and subject to the same conditions as provided in that section.

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Other provisions in CHAPTER VI - Returns and Payment of Tax

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

CitationCA 466 Section 54 (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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