Sec.

24
A
Comp/Buss Income
within
/

w/o
/

NRC

RA

NRAETB

NRANETB

RC

Phils
w/in
T
NIT

Interest Income on Bank Deposits

Peso
US$
Abroad
Phils
Abroad
Phils
Abroad
w/o
w/in
w/o
w/in
w/o
T
T
T
T
T
NIT
NIT
NIT
FWT (20%)
FWT (7.5%)

B
Royalties
Phils
w/n
T
FWT (10%)

Abroad
w/o
T
NIT

Winnings
Phils
w/in
T
FWT (20%)

DIVIDENDS

Abroad DC
FC
w/o
w/n
w/n
T
T
T
NIT
NIT
FWT (10%)

Exemption
w/n & w/o
T
NIT

C
SHARES OF STOCK
Not Traded

Traded

Sec. 24/39
CAPITAL ASSET
Phils

Abroad

D
ORDINARY ASSETS
Phils

Abroad