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KINDS OF INCOME AND TAXES

ALL INCOME PASSIVE CG ON CG on Sales of


OTHER INCOME SALES OF Real Property
KINDS SOURCES
THAN (B) (C) Shares of
OF TAX OF (D)
1. (Interests,
Stocks
Royalties, Prizes,
PAYERS INCOME and other 6% CGT based on
Not over GSP or FMV
Winnings) – 20%
100k-5%
Literary -10% EXEMPT
On any 24(D)(2)
amount in
Foreign
excess of 1. Actual and
Currency Dep-
100k -10% Principal Residence
7.5%
2. Inform the BIR
of his intention to
Exempt-Long avail of the
If traded-
term dep exemption(within
Percentage 30 days from sale)
Tax – ½ of 3. Build or
2. Cash and/or
1% of GSP purchase another
Property
principal res w/in 18
Dividends-10% mos from sale
4. Proceeds of sale
Div issued by FC- should be used in
NIT- bldg./purchasing
new principal res
5. 6% of CGT will be
applied
proportionately to
proceeds not used
for the new
residence.

W/IN W/O 24 (A) 24 (B) 24 (C) 24 (D)


INDIVIDUALS (Including Estate and trusts)
RC NIT FWT FWT FWT
NRC NIT FWT FWT FWT
RA NIT FWT FWT FWT
NRAETB NIT FWT FWT FWT
NRANETB GIT/FT 25%/15% FWT FWT
1. RegionalArea/Operational
HQ of Multinational Coy
2. Offshore BU
3. Petroleum Service
Contractors

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