RA 9267 (The Securitization Act of 2004) Section 27

Income Taxation of Special Purpose Entity.

Section 27

SEC. 27. Income Taxation of Special Purpose Entity. — The SPE in the form of an SPC shall be subject to income tax under Section 27(a), Chapter IV of the National Internal Revenue Code of 1997. An SPE constituted as an SPT shall be subject to income tax in accordance with the provisions of Section 61, Chapter X of the same Code.

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Other provisions in RA 9267 (The Securitization Act of 2004)

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

CitationRA 9267 (The Securitization Act of 2004) Section 27 (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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