1.

Income from Jueteng

2.Gains arising from expropriation of property
3. Taxes paid and subsequently refunded
4.Recovery of bad debts previously charged off
5.Gain on sale of a motor vehicle used for personal purposes
6.Income realized from sale of a capital asset
7.Income realized from sale of ordinary asset
8.Separation pay received from early retirement
9.Separation pay received for occupying a redundant position
10.Separation pay due to his failing eyesight
11.Proceeds of life insurance policies received in a single sum
12.Amount received by mistake
13.Benefits on account of injury
14.Interest income from time deposit
15.Pension from GSIS
16. Income from a property located in the Philippines of a Filipino citizen who migrated abroad
17.Amount received as compensation for personal injuries or sickness plus the amounts for any damages
whether by suit or agreement on account of such injuries or sickness

receive

18.Amount received by the widow from the decedent's employer as a gift or a separation benefit on account of death

19.13th month pay not exceeding Php 30,000.00

20.Salary of a judge in Regional Trial Court
21.Share of an individual partner in the income of the general professional partnership
22.Damages recovered for breach of promise to marry
23.Dividends and interest income on inherited securities
24.Recovery that represents damages for lost profits
25.Income under tax treaty with foreign countries
26.Benefits received as a result of voluntary resignation
27.Pensions received by retirees from foreign sources
28.Income derived from the installment sales of houses to their employees and workers or to low income groups in housin
projects or income derived from rentals thereof

29.Amounts paid either as advances or reimbursement for transportation, representation and other bona fide ordinary an
necessary expenses incurred in the performance of his duties.
30.Excess over actual expenses of amounts paid as reimbursement for transportation
31. Prepaid rentals received under a claim of right and without restriction as to its use.
32. Security deposit received as a lessor
33. Security deposit received where the lessee violates ay provision of the contract
34. Royalties
35. Dividend received from domestic corporation by individual
36. Prizes and winnings from sources within the Philippines amounting to more than Php 10,000.00
37. Damages recovered for the amount that represents loss of anticipated profits
38. Damages recovered that represents return of capital or investment
1

39. Amount from the fund received by an employee who has attained 50 years of age with at least 10 years of service ove
and above his personal contributions before his retirement from the service of his employer40. Tax refund that results in reduction of the taxpayers liability in the preceding year.
41. Mistakenly credited funds due to error of the bank employee
42. A fishpond worker who has given a small hut as his residence in the

middle of the fishponds

43. An individual deriving compensation concurrently from two or more employers at any time during the taxable year44. Distributive share of individual partners in a taxable partnership , association, joint account or joint venture consortium
45. Fringe Benefits Granted to the Employee (Except Rank and File Employee)
46. On capital gains from sale, exchange, or other disposition of real property classified as capital assets
47. Interest income from long-term deposit or investment
48. Net capital gains from sale, barter, exchange of shares of stocks in a domestic (except through stock exchange )
49. Cash and/or property dividends (received by individuals)
50. Royalties on books as well as other literary works and musical compositions
51. Prizes and winnings from sources within the Philippines amounting to Php 10,000.00 or less
52. The salaries and allowances received from being employed abroad for indefinite period as full time worker.
53. Rental income for the lease of Philippine residence of a non-resident citizen
54. Capital gain from sale of shares of stock, not listed and traded through stock exchange

55.Informers reward
56. Compensation for services in whatever form paid including but not limited to fees,salaries,wages, commissions an
similar items
57.Income derived from the conduct of trade or business or the exercise of profession
58. Representation and transportation Allowance( RATA) and Personal Economic Relief Allowance (PERA)of governmen
personnel
59. Additional Compensation Allowance(ACA) of government personnel
60.Moral and exemplary damages as compensation for injuries sustained.
61.Reimbursement for hospitalization expenses on account of injury
62. Benefits received as a consequence of separation for any cause beyond the control of the employees such as closur
of business
63.Prize of Php 100,000 for winning in the on-the-spot peace poster contest sponsored by a local Lions Club.
64. Prize in winning a boxing competition sponsored by the Gold Cup Boxing Council, a sports association duly accredited
by the Philippine Boxing Association
65. Expenses for foreign travel paid by the employer for the employee for purpose of attending business meeting or
conventions
66. Monetized unused vacation leave credits of not more than ten (10) days during the year.