TOPIC: DIVIDENDS RECEIVED BY A DOMESTIC CORPORATION FROM FOREGIN SOURCES. LEGAL BASIS: THE TAXABILIYT OF DIVIDEND INCOME IS SUBJECT TO THE COMPLIANCE OF CERTAIN REQUIREMENTS. BTS BATANG TONDO ANG SIGLA CORPORATION (BTS for brevity), A DOMESTIC CORPORATION, HAS OWNED 20% OF THE OUTSTANDING SHARES OF BLACK PINK PRIVATE CORPORATION (BLACKPINK for brevity), A NONRESIDENT FOREIGN CORPORATION BASED IN SOUTH KOREA, SINCE JUNE 13, 2013. ON JUNE 13, 2021, BIS RECEIVED RECEIVED DIVIDENDS FROM BLACKPINK AMOUNTING TO P2,000,000.00 AND, SUBSEQUENTLY, PAID OUT DIVIDENDS ON JUNE 13, 2022 TO ITS FILIPINO SHAREHOLDERS IN THE AMOUNT OF P1,500,000.00. THE REMAINING AMOUNT OF P500,000.00 HAS NOT BEEN USED. QUESTION: 1. IS THE UNUSED PORTION OF P500,000.00 SUBJECT TO INCOME TAX IN THE TAXABLE YEAR 2021. DEFEND AND PROVIDE LEGAL BASIS FOR YOUR