Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
A. Regular Corporations
Particulars Domestic Corporation Resident Foreign Non-resident Foreign
Corporation Corporation
1. Passive Income from sources within the Philippines subject to Final Tax
Sale of shares of stock of a domestic On the net capital gain: On the net capital gain: On the net capital gain:
corporation not listed and traded in the local
stock exchange, held as a capital asset Not over P100,000 – Final Not over P100,000 – Final Not over P100,000 – Final
Tax of 5% Tax of 5% Tax of 5%
TRAIN Law:
Sale of shares of stock of a domestic Stock transaction tax of ½ Stock transaction tax of ½ Stock transaction tax of ½
corporation listed and traded in the local stock of1% of the gross selling of1% of the gross selling of1% of the gross selling
exchange, held as a capital asset price price price
2. Others
Other Income 30% Regular Corporate 30% Regular Corporate 30% Final Tax based on
Income Tax based on Income Tax based on Gross Income
Taxable Income, or 2% Taxable Income, or 2%
MCIT based on Gross MCIT based on Gross
Income, or 15% Gross Income, or 15% Gross
Income Tax Income Tax
Branch Profits Remittance Tax Not Applicable Final Tax of 15% Not Applicable
Improperly Accumulated Earnings Tax 10% of Improperly 10% of Improperly Not Applicable
Accumulated Taxable Accumulated Taxable
Income Income
B. Special Corporations
Taxpayer Tax Base Rate
Proprietary educational institution and non-profit hospital Taxable income from all sources 10%
Resident International Carrier Gross Philippine Billings 2.5% subject to
reciprocity
Non-resident owner or lessor of vessel Gross rentals, lease and charter fees from the 4.5%
Philippines
Non-resident cinematographic film owner, lessor or distributor Gross income from the Philippines 25%
Non-resident lessor of aircraft, machinery and other Gross rentals, charges and other fees from 7.5%
equipment the Philippines
Regional operating headquarters of multinational corporation Philippine taxable income 10%