Amending Certain Sections of the National… Section 58

Exemption allowed to estates and trusts.

Section 58

SEC. 58. Exemption allowed to estates and trusts. — For the purpose of the tax provided for in this Title, there shall be allowed an exemption of Six thousand pesos from the income of the estate or trust.

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Other provisions in CHAPTER VII. - Estates And Trusts

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CitationAmending Certain Sections of the National… Section 58 (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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