PD 1800 Section 1

Section 1

SECTION 1. Section 21 of the National Internal Revenue Code is hereby amended by adding a new paragraph to read as follows: "SEC. 21. Rates of tax on citizens or residents. — xxx xxx xxx xxx "Dividends received by an individual who is a citizen or resident of the Philippines from a domestic corporation, shall be subject to a final tax at the rate of fifteen (15%) per cent on the total amount thereof, which shall be collected and paid as provided in Sections 53 and 54 of this Code;"

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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

CitationPD 1800 Section 1 (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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