Taxation of Passive Investment Income

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PRESIDENTIAL DECREE NO. 1800: Taxation of Passive Investment Income

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Title Source: Supreme Court: Taxation of Passive Investment Income

Law: Presidential Decree No. 1800

Decision Date: Jan 16, 1981

Presidential Decree No. 1800, issued in 1981, introduces changes to the taxation of passive income in the Philippines, including the implementation of a withholding tax system for dividends, interest income, and royalties.

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