SEC. 30. Section 209 of the National Internal Revenue Code is hereby renumbered and amended to read as follows:
“SEC. 175. Percentage tax on dealers in securities, lending investors. – Dealers in securities shall pay a tax equivalent to six [6%] per cent of their gross income. Lending investors shall pay a tax equivalent to five [5%] per cent of their gross income.”
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 1994 Section 30 (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).