CITIZEN ALIEN

< 183 days abaord > 183 days aboard > 1yr in PH < 1yr but > 180 days in PH < 1yr but < 180 days in PH
NON - RESIDENT
Sources of Income Subject to Tax RESIDENT NON RESIDENT RESIDENT
ETB NETB
WITHIN WITHOUT WITHIN WITHOUT WITHIN WITHOUT WITHIN WITHOUT WITHIN WITHOUT
IN PHILIPPINES IN PHILIPPINES IN PHILIPPINES IN PHILIPPINES IN PHILIPPINES
Compendation Income Y Y Y N Y N Y N Y N
1 Tax Base Taxable Compensation Income Taxable Compensation Income Taxable Compensation Income Taxable Compensation Income Taxable Compensation Income
Tax Rate TAX TABLE TAX TABLE
Business Income Y Y Y N Y N Y N - N
2 Tax Base Taxable Business Income (GI - BE) Taxable Business Income Taxable Business Income Taxable Business Income -
Tax Rate TAX TABLE or 8% TAX TABLE or 8% TAX TABLE or 8% (need to Update) for Update for Update
3 Passive Income
a. Roylties Y Y Y N Y N Y N Y N
Tax Base Gross Amount Gross Amount
a.1 General 20% Final 20% Final 20% Final 20% Final 25% Final
a.2 books, literary works musical
10% Final 10% Final 10% Final 10% Final 25% Final
Composition
b. Prizes and other taxabe winnings ( > 10K) Y Y Y N Y N Y N Y N
Tax Base Gross Amount Gross Amount Gross Amount Gross Amount Gross Amount
Tax Rate 20% Final 20% Final 20% Final 20% Final 25% Final
c. Interest on Philippine currency bank
Y Y Y N Y N Y N Y N
deposits and deposit substitutes
Tax Base Gross Amount Gross Amount Gross Amount Gross Amount Gross Amount
Tax Rate 20% Final 20% Final 20% Final 20% Final 25% Final
d. Interest income on long-term deposits
Y Y Y N Y N Y N Y N
pre-terminated before the fifth year
Tax Base Gross Amount Gross Amount Gross Amount Gross Amount Exempt
Tax Rate: > 4 yrs but < 5yrs 5% 5% 5% 5% -
Tax Rate: > 3 yrs but < 4yrs 12% 12% 12% 12% -
Tax Rate: < 3 years 20% 20% 20% 20% -
e. Interest on Foreign currency bank
Y Y N N Y N N N N N
deposits and deposit substitutes
Tax Base Gross Amount Exempt Gross Amount Exempt Exempt
Tax Rate 7.5 % 15% - 7.5 % 15% - -
f. Cash or Property Dividend Y Y Y N Y N Y N Y N
Tax Base Gross Amount Gross Amount Gross Amount Gross Amount Gross Amount
Tax Rate 10% Final 10% Final 10% Final 20% Final 25% Final
g. Share in the distributablenet income
N N N N N N Y N Y N
after tax of a partnership
Tax Base Exempt Exempt Exempt Amount Received Amount Received
Tax Rate - - - 20% Final 25% Final