Amending Certain Sections of the National… Section 85

Method, of Computing Corporate Quarterly Income Tax.

Section 85

SEC. 85. Method, of Computing Corporate Quarterly Income Tax.—Every corporation shall file in duplicate a quarterly summary declaration of its gross income and deductions-on a cumulative basis for the preceding quarter or quarters upon which the income tax, as provided in Title II of this Code, .shall be levied, collected and paid. The tax so computed shall be decreased by the amount of tax previously paid or assessed during the preceding quarters and shall be paid not later than sixty (CO) days from the dose of each of .the first three (3) quarters of the taxable year whether calendar or fiscal year.

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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 85 (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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