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Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a

domestic corporation domestic corporation domestic corporation domestic corporation domestic corporation
-NOT listed and traded in -NOT listed and traded in -NOT listed and traded in -NOT listed and traded in -NOT 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 CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB

Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a Sale of shares of stock of a
domestic corporation domestic corporation domestic corporation domestic corporation domestic corporation
-listed and traded in local -listed and traded in local -listed and traded in local -listed and traded in local -listed and traded in local
stock exchange stock exchange stock exchange stock exchange 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 CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB
Sale of real property in the Sale of real property in the Sale of real property in the Sale of real property in the Sale of real property in the
Philippines Philippines Philippines Philippines 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 CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB

Interest on a currency Interest on a currency Interest on a currency Interest on a currency Interest on a currency
bank deposit, yield or bank deposit, yield or bank deposit, yield or bank deposit, yield or bank deposit, yield or
other monetary benefits other monetary benefits other monetary benefits other monetary benefits other monetary benefits
from deposit substitute , from deposit substitute , from deposit substitute , from deposit substitute , from deposit substitute ,
trust fund and similar trust fund and similar trust fund and similar trust fund and similar trust fund and similar
arrangement arrangement arrangement arrangement arrangement
*RESIDENT CITIZENS *NON-RESIDENT CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB
Interest on long-term Interest on long-term Interest on long-term Interest on long-term Interest on long-term
deposit or investment in deposit or investment in deposit or investment in deposit or investment in deposit or investment in
banks with a maturity of 5 banks with a maturity of 5 banks with a maturity of 5 banks with a maturity of 5 banks with a maturity of 5
yrs or more yrs or more yrs or more yrs or more yrs or more
*RESIDENT CITIZENS *NON-RESIDENT CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB
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 CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB
Other royalties, prizes not Other royalties, prizes not Other royalties, prizes not Other royalties, prizes not Other royalties, prizes not
exceeding P10,000 exceeding P10,000 exceeding P10,000 exceeding P10,000 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 CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB

Cash and/or property dividends Cash and/or property dividends Cash and/or property dividends Cash and/or property dividends Cash and/or property dividends
From a domestic corporation, or From a domestic corporation, or From a domestic corporation, or From a domestic corporation, or From a domestic corporation, or
from a joint stock company, from a joint stock company, from a joint stock company, from a joint stock company, from a 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 operating company, and regional operating company, and regional operating company, and regional operating company, and regional operating
headquarters of a multinational headquarters of a multinational headquarters of a multinational headquarters of a multinational headquarters of a multinational
company, or share in the company, or share in the company, or share in the company, or share in the company, or share in the
distributive net income after tax distributive net income after tax distributive net income after tax distributive net income after tax distributive net income after tax
of a partnership (except GPP), of a partnership (except GPP), of a partnership (except GPP), of a partnership (except GPP), of a partnership (except GPP),
joint stock or joint venture or joint stock or joint venture or joint stock or joint venture or joint stock or joint venture or joint stock or joint venture or
consortium taxable as a consortium taxable as a consortium taxable as a consortium taxable as a consortium taxable as a
corporation corporation corporation corporation corporation
*RESIDENT CITIZENS *NON-RESIDENT CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB

Interest income on deposits from Interest income on deposits from 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 Foreign Currency Deposit Units Foreign Currency Deposit Units
*RESIDENT CITIZENS *NON-RESIDENT CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB

OTHER INCOME OTHER INCOME OTHER INCOME OTHER INCOME OTHER INCOME
*RESIDENT CITIZENS *NON-RESIDENT CITIZENS *RESIDENT ALIEN *NRAETB *NRANETB
*PASSIVE income from sources within RP *PASSIVE income from sources within RP *PASSIVE income from sources within RP
subject to final tax subject to final tax subject to final tax

Sales of shares of stocks of a domestic corp. Sales of shares of stocks of a domestic corp. Sales of shares of stocks of a domestic corp.
-NOT listed and traded in local stock exchange -NOT listed and traded in local stock exchange -NOT listed and traded in local stock 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 RP *PASSIVE income from sources within RP *PASSIVE income from sources within RP
subject to final tax subject to final tax subject to final tax

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

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

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


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

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

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


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

Royalties Royalties Royalties


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

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

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


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