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This document summarizes key provisions of Republic Act No. 10378, which amends sections of the Philippines' National Internal Revenue Code. The amendments recognize the principle of reciprocity as the basis for granting income tax exemptions to international carriers. They also rationalize other taxes imposed on international carriers by amending provisions related to income tax rates for foreign corporations, value-added tax exemptions, and percentage taxes on international carriers. The amendments aim to facilitate reciprocal tax exemptions between the Philippines and other countries.
This document summarizes key provisions of Republic Act No. 10378, which amends sections of the Philippines' National Internal Revenue Code. The amendments recognize the principle of recipro…