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Showing 1–2 of 2 articles for “non-bank financial intermediaries”

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Jul 29, 2019 local business tax holding company non-bank financial intermediary dividends local government code tax refund

Holding Company vs Financial Intermediary: Local Business Tax on Dividends

Supreme Court clarifies that holding companies receiving dividends are not non-bank financial intermediaries subject to local business tax under the Local Government Code.

Oct 13, 2010 value-added tax pawnshops non-bank financial intermediaries tax exemption bir supreme court

Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries

The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.