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9 Cards in this Set
- Front
- Back
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PASSIVE INCOME 1. Interest Income |
Short-term RC NRC RA ETB: 20% NETB : 25% Long-term RC NRC RA ETB: Exempt NETB : 25% |
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PASSIVE INCOME
1. Interest Income |
FCDU/OBU depositary banks Residents : NIRC 7.5% : TRAIN 15% Nonresidents : Exempt
EFCDU/OBU banks to Ph residents Residents : 10% Nonresidents : Exempt |
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PASSIVE INCOME
2. Dividend Income |
Domestic Dividend RC NRC RA : 10% ETB : 20% NETB : 25% |
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PASSIVE INCOME
3. Share in Net Income |
Taxable partnerships, JV, C-O RC NRC RA : 10% ETB : 20% NETB : 25% |
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PASSIVE INCOME 4. Royalties |
General RC NRC RA ETB : 20% NETB : 25% Cinematographic RC NRC RA : 20% ETB : 25% NETB : 25% Printed LBM RC NRC RA ETB : 10% NETB : 25% |
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PASSIVE INCOME
5. Taxable Prizes |
Above 10 000 RC NRC RA ETB : 20% NETB : 25% |
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PASSIVE INCOME
6. Winnings |
General RC NRC RA ETB : 20% NETB : 25% PCSO/LOTTO winnings above 10 000 TRAIN : Subj to FT (RC NRC RA) NIRC : Exempt |
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Tax Informer's Reward |
Cash reward × 10% *Cash reward: whichever is lower - 10% of revenues, surcharges, fees - 1 000 000 |
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NIRC: SPECIAL ALIENS |
Gross Income from employers × 15% Special Aliens - NRA NETB employed by ROHQ/RAH of MNC, OBU and petroleum con/subcontractors |
