Can income received through a fund also qualify for separate taxation of high-dividend company dividends?

In the National Tax Service's commentary on the amended tax laws, the description of what is covered by the separate taxation of high-dividend company dividends shows public and private funds, REITs and special purpose companies (SPCs), among others, as excluded.

It also specifies that the dividends eligible for separate taxation are cash dividends, excluding stock dividends and the like. Whether it applies to investments made through funds may vary case by case, so check with the National Tax Service or a tax professional.