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Philippine Bar review · Question

Practice question: Community Tax

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Practice question

A covered corporation argues that intercorporate dividends must be excluded from additional community tax because of their separate national income-tax treatment. Explain the proper statutory analysis.

Legal references

  • RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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