Академический Документы
Профессиональный Документы
Культура Документы
A. INDIVIDUAL
1. Citizens
a. Resident citizen
b. Non-resident citizen
c. Overseas contract worker & seaman
treated as an overseas contract worker
2. Aliens
a. Resident alien
b. Non-resident alien
i.
Engaged in business in the Philippines
ii.
Not engaged in business in the Philippines
B. CORPORATION
1. Domestic corporation
2. Foreign corporation
a. Resident foreign corporation
b. Non-resident foreign corporation
Sec. 24 (A)
Not enumerated
Tax Base
Tax Rate
Net income
Graduated tax rate
w/in
w/o
x
x
x
x
TAXPAYER
SPECIAL INDIVIDUALS
(C) Alien individual employed by regional or area
headquarters
(D) Alien individual employed by offshore banking units
(E) Alien individual employed by petroleum service
contractor and subcontractor
w/in
w/o
5%
10%
Sec. 24 (D)
Capital gains from sale of real
property
SP / FMV
Final tax rate
6% based on the gross selling
price or current fair market
value, whichever is higher