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Showing 1–3 of 3 articles for “lending investors”

Pawnshops VS Lending Investors Clarifying TAX Obligations IN THE Philippines

Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies

Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.

Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law

Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.