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Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

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Aug 16, 2016 taxation deposit substitutes withholding tax government bonds bir supreme court

The 20-Lender Rule and Deposit Substitutes in Philippine Bonds Explained

The Supreme Court clarifies the 20-lender rule for deposit substitutes and the 20% final withholding tax on government bonds.