How much dividend is exempt 5 points from final tax? * NERA Corporation, a domestic corporation declared a total of P100,000 dividends on February 19, 2020. The following are the shareholders of the corporation: Resident citizens NRAETB NRANETB Domestic corporation Business partnership Resident foreign corporation General professional partnership P30,000 10,000 20,000 10,000 10,000 10,000 10,000