Republic Acts1 min read
Section 66National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 66
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Fiduciaries Indemnified Against Claims for Taxes Paid. - Trustees, executors, administrators and other fiduciaries are indemnified against the claims or demands of every beneficiary for all payments of taxes which they shall be required to make under the provisions of this Title, and they shall have credit for the amount of such payments against the beneficiary or principal in any accounting which they make as such trustees or other fiduciaries.
CHAPTER XI - OTHER INCOME TAX REQUIREMENTS
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