Amending Certain Sections of the National… Section 26
Amending Certain Sections of the National… Section 26
Tax liability of members of general professional partnerships.
Section 26
SEC. 26. Tax liability of members of general professional partnerships.—Persons exercising a common profession in general partnership shall be liable for income tax only in their individual capacity, and the share in the profits of the general professional partnership to which any taxable partner would be entitled, whether distributed or otherwise, shall be returned for taxation and the tax paid in accordance with the provisions of this Title.
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
CitationAmending Certain Sections of the National… 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).
