Creditable Withholding Tax.
Section 11
SEC. 11. Creditable Withholding Tax. — Income payments to a REIT shall be subject to a lower creditable withholding tax of one percent (1%).
RA 9856 Section 11
RA 9856 Section 11
Other provisions in RA 9856
- Section 6: Nationality Requirement.
- Section 7: Dividend Distribution.
- Section 8: Requirements.
- Section 9: Reportorial and Disclosure Requirements.
- Section 10: Income Taxation of REITs.
- Section 12: Transfer of Real Property.
- Section 13: Issuance and Transfer of Investor Securities.
- Section 14: Dividends Paid by REITs.
- Section 15: VAT on Gross Sales or Gross Receipts of REITs.
- Section 16: General Application of the National Internal Revenue Code of 1997, as amended.
CitationRA 9856 Section 11 (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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