Section 12
SEC. 12. Section 209 of the same Code is hereby amended to read as follows: “SEC. 209. Percentage tax on dealers in securities, lending Investors shall pay a tax equivalent to five per centum on their gross income.
SEC. 12. Section 209 of the same Code is hereby amended to read as follows: “SEC. 209. Percentage tax on dealers in securities, lending Investors shall pay a tax equivalent to five per centum on their gross income.
CitationPD 1739 Section 12 (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).