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Sale of shares of Sale of shares of Sale of shares of Sale of shares of Sale of shares of

stock of a domestic stock of a domestic stock of a domestic stock of a domestic stock of a domestic
corporation corporation corporation corporation corporation
-NOT listed and -NOT listed and -NOT listed and -NOT listed and -NOT listed and
traded in local stock traded in local stock traded in local stock traded in local stock traded in local stock
exchange, exchange, exchange, exchange, exchange,
-held as capital asset -held as capital asset -held as capital asset -held as capital asset -held as capital asset
*RESIDENT CITIZENS *NON- RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Sale of shares of Sale of shares of Sale of shares of Sale of shares of Sale of shares of
stock of a domestic stock of a domestic stock of a domestic stock of a domestic stock of a domestic
corporation corporation corporation corporation corporation
-listed and traded in -listed and traded in -listed and traded in -listed and traded in -listed and traded in
local stock exchange local stock exchange local stock exchange local stock exchange local stock exchange
-held as capital asset -held as capital asset -held as capital asset -held as capital asset -held as capital asset
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Sale of real property Sale of real property Sale of real property Sale of real property Sale of real property
in the Philippines in the Philippines in the Philippines in the Philippines in the Philippines
-held as capital asset -held as capital asset -held as capital asset -held as capital asset -held as capital asset
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Interest on a Interest on a Interest on a Interest on a Interest on a
currency bank currency bank currency bank currency bank currency bank
deposit, yield or deposit, yield or deposit, yield or deposit, yield or deposit, yield or
other monetary other monetary other monetary other monetary other monetary
benefits from deposit benefits from deposit benefits from deposit benefits from deposit benefits from deposit
substitute , trust fund substitute , trust fund substitute , trust fund substitute , trust fund substitute , trust fund
and similar and similar and similar and similar and similar
arrangement arrangement arrangement arrangement arrangement
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Interest on long-term Interest on long-term Interest on long-term Interest on long-term Interest on long-term
deposit or deposit or deposit or deposit or deposit or investment
investment in banks investment in banks investment in banks investment in banks in banks with a
with a maturity of 5 with a maturity of 5 with a maturity of 5 with a maturity of 5 maturity of 5 yrs or
yrs or more yrs or more yrs or more yrs or more more
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Royalty from books, Royalty from books, Royalty from books, Royalty from books, Royalty from books,
literary works and literary works and literary works and literary works and literary works and
musical compositions musical compositions musical compositions musical compositions musical compositions
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Other royalties, prizes Other royalties, prizes Other royalties, prizes Other royalties, prizes Other royalties, prizes
not exceeding P10,000 not exceeding P10,000 not exceeding P10,000 not exceeding P10,000 not exceeding P10,000
Except PCSO and lotto Except PCSO and lotto Except PCSO and lotto Except PCSO and lotto Except PCSO and lotto
winnings winnings winnings winnings winnings
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Cash and/or property Cash and/or property Cash and/or property Cash and/or property Cash and/or property
dividends dividends dividends dividends dividends
From a domestic From a domestic From a domestic From a domestic From a domestic
corporation, or from a corporation, or from a corporation, or from a corporation, or from a corporation, or from a
joint stock company, joint stock company, joint stock company, joint stock company, joint stock company,
insurance or mutual fund insurance or mutual fund insurance or mutual fund insurance or mutual fund insurance or mutual fund
company, and regional company, and regional company, and regional company, and regional company, and regional
operating headquarters of operating headquarters of operating headquarters of operating headquarters of operating headquarters of
a multinational company, a multinational company, a multinational company, a multinational company, a multinational company,
or share in the distributive or share in the distributive or share in the distributive or share in the distributive or share in the distributive
net income after tax of a net income after tax of a net income after tax of a net income after tax of a net income after tax of a
partnership (except GPP), partnership (except GPP), partnership (except GPP), partnership (except GPP), partnership (except GPP),
joint stock or joint joint stock or joint joint stock or joint joint stock or joint joint stock or joint
venture or consortium venture or consortium venture or consortium venture or consortium venture or consortium
taxable as a corporation taxable as a corporation taxable as a corporation taxable as a corporation taxable as a corporation
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
Interest income on deposits Interest income on deposits Interest income on deposits Interest income on deposits Interest income on deposits
from Foreign Currency from Foreign Currency from Foreign Currency from Foreign Currency from Foreign Currency
Deposit Units Deposit Units Deposit Units Deposit Units Deposit Units
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS
OTHER INCOME OTHER INCOME OTHER INCOME OTHER INCOME OTHER INCOME
*RESIDENT CITIZENS *NON-RESIDENT *RESIDENT ALIEN *NRAETB *NRANETB
CITIZENS

*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Sales of shares of stocks of a Sales of shares of stocks of a Sales of shares of stocks of a


domestic corp. domestic corp. domestic corp.
-NOT listed and traded in local stock -NOT listed and traded in local stock -NOT listed and traded in local stock
exchange exchange exchange
-held as capital asset -held as capital asset -held as capital asset

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON- RESIDENT FOREIGN


CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax
Sale of shares of stock of a domestic Sale of shares of stock of a domestic Sale of shares of stock of a domestic
corp. corp. corp.
-LISTED and traded in local stock -LISTED and traded in local stock -LISTED and traded in local stock
exchange exchange exchange
-held as capital asset -held as capital asset -held as capital asset

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN


CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Sale of land and/or building in RP, Sale of land and/or building in RP, Sale of land and/or building in RP,
held as held as held as
Capital asset Capital asset Capital asset

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN


CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Interest on a currency bank deposit, Interest on a currency bank deposit, Interest on a currency bank deposit,
yield or other monetary benefits from yield or other monetary benefits from yield or other monetary benefits from
deposit substitute, trust fund and deposit substitute, trust fund and deposit substitute, trust fund and
similar arrangement similar arrangement similar arrangement

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN


CORPORATION

*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax
Royalties Royalties Royalties
*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN
CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Interest on foreign loans Interest on foreign loans Interest on foreign loans

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN


CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Cash and/or property dividends from Cash and/or property dividends from Cash and/or property dividends from
a domestic corporation a domestic corporation a domestic corporation

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON- RESIDENT FOREIGN


CORPORATION
*PASSIVE income from sources within *PASSIVE income from sources within *PASSIVE income from sources within
RP subject to final tax RP subject to final tax RP subject to final tax

Interest income on deposits from Interest income on deposits from Interest income on deposits from
Foreign Currency Deposit Units Foreign Currency Deposit Units Foreign Currency Deposit Units

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON- RESIDENT FOREIGN


CORPORATION
Other income Other income Other income

*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN


CORPORATION
Branch Profit Remittance Tax Branch Profit Remittance Tax Branch Profit Remittance Tax
*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON- RESIDENT FOREIGN
CORPORATION
Improperly Accumulated Earnings Tax Improperly Accumulated Earnings Tax Improperly Accumulated Earnings Tax
*DOMESTIC CORPORATION *RESIDENT FOREIGN CORPORATION *NON-RESIDENT FOREIGN
CORPORATION