IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 6
IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 6
Section 6
SEC. 6. Dividends already received and reported in the
corporation's quarterly income tax return shall no longer be subject to the tax
imposed in Section 24 (d) of the National Internal Revenue Code as now amended
but considered as if it was subject thereto for purposes of Section 65 (a) of
the same Code as now amended.
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 6 (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).
