IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 5
IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 5
Section 5
SEC. 5. Subsection (a) of Section 65 of the National
Internal Revenue Code is hereby amended to read as follows:
"(a) Dividends (other than dividends subject to tax under Section 24 (d) of
this Code), interest (other than interest constituting rent as defined in
Subsection (g) hereof), royalties (other than mineral oil, or gas royalties),
and annuities. The term royalties, as herein used, includes income from
copyrights, patent, and other similar revenues."
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
CitationIMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 5 (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).
