PD 1154 Section 3

Section 3

SEC. 3. Section 77 of the National Internal Revenue Code, as amended is hereby further amended by adding a new paragraph thereto to read as follows: "SEC. 77. Information at source as to payments of one thousand eight hundred pesos or more.- "However, such information return shall not be required in case of payment of interest on commercial papers, regardless of amount, upon which the transaction tax imposed under Section 195-C has been paid."

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Other provisions in PD 1154

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

CitationPD 1154 Section 3 (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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