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Amending Certain Sections of the National… Section 78

Amending Certain Sections of the National… Section 78

Return of corporation contemplating dissolution.

Section 78

SEC. 78. Return of corporation contemplating dissolution.—-Every corporation shall, within thirty days after the adoption by the corporation of a resolution or plan for the dissolution of the corporation or for the liquidation of the whole or any part of its capital stock, render a correct return to the Commissioner of Internal Revenue, verified under oath, setting forth the terms of such resolution or plan and such other information as the Secretary of Finance shall, by regulations, prescribe.

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Other provisions in CHAPTER IX.—Administrative Provisions

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 78 (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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