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  • DC RFC NRFC General Rule

    Enviado por

    Acads Lang
    75 visualizações3 páginas
    This document outlines corporate income tax rates in the Philippines for different types of corporations and income. It provides tax rates for domestic corporations, resident foreign corporations, and nonresident foreign corporations. Tax rates range from exempt to 30% depending on the type of income and corporation. Special tax rates and exemptions apply to proprietary schools, hospitals, government corporations, and corporations operating in designated economic zones or providing certain services.

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    Tax Rates

    Título original

    Tax Rates

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    © © All Rights Reserved

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    This document outlines corporate income tax rates in the Philippines for different types of corporations and income. It provides tax rates for domestic corporations, resident foreign corporations, and nonresident foreign corporations. Tax rates range from exempt to 30% depending on the type of income and corporation. Special tax rates and exemptions apply to proprietary schools, hospitals, government corporations, and corporations operating in designated economic zones or providing certain services.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato XLSX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    75 visualizações3 páginas

    DC RFC NRFC General Rule

    Enviado por

    Acads Lang
    This document outlines corporate income tax rates in the Philippines for different types of corporations and income. It provides tax rates for domestic corporations, resident foreign corporations, and nonresident foreign corporations. Tax rates range from exempt to 30% depending on the type of income and corporation. Special tax rates and exemptions apply to proprietary schools, hospitals, government corporations, and corporations operating in designated economic zones or providing certain services.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato XLSX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 3

    DC RFC NRFC

    GENERAL RULE
    - NCIT - Taxable Income 30%
    - MCIT - Gross Income 2% N/A
    OGID (on gross income) 15% N/A

    PASSIVE INCOME

    1. Interest
    - currency bank deposit 20%
    - yield and other monetary benefits - deposit subsitutes and trust 30%
    funds
    2. Royalties 20%
    3. FCDUs 7.50% exempt

    CAPITAL GAINS
    1. Shares of Stock Not Traded in PSE
    - first 100,000 5%
    - proceeds above 100,000 10%

    2. Real Property (Land, Building) 6%

    OTHER INCOME

    1. Intercoporate Dividends exempt exempt 15%


    2. Foreign Loans 20%

    SPECIAL CORPORATIONS
    DOMESTIC CORPORATIONS

    1. Proprietary, Non-profit
    - educational institutions 10%
    - hospitals
    2. GOCCs 30%
    3. Exempt GOCCs (GSIS, SSS, PHIC, LWD, PCSO) exempt

    RESIDENT FOREIGN CORPORATIONS

    4. International Carrier (on PGB)


    - International Air Carrier 2.50%
    - International Shipping
    5. OBUs 10%
    6. Branch Profit Remittances 15%
    7. Regional Area HQ exempt
    8. Regional Operating HQ 10%
    9. Depository Banks exempt exempt
    NONRESIDENT FOREIGN CORPORATIONS
    10. Cinematographic Film Owner/Lessor/Distributor 25%
    11. Owner/Lessor of Vessels Chartered by PH Nationals 4.50%
    12. Owner/Lessor of Aircraft, Machineries, Other Equipment 7.50%
    foreigners not allowed to acquire
    land

    home country must not collect


    dividends

    unrelated gross income < 50%

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