Professional Documents
Culture Documents
Individual Corporation
RC NRC RA ETB NETB DC RFC
INTEREST INCOME
LOCAL CURRENCY DEPOSIT
Short Term Interest 20% 20% 20% 25% 25% 20% 20%
Long Term Interest EXEMPT EXEMPT EXEMPT EXEMPT 25% 20% 20%
Pre Termination Rates
Less than 3 years 20% 20% 20% 20% 25% 20% 20%
3 to 4 Years 12% 12% 12% 12% 25% 20% 20%
4-5 years 5% 5% 5% 5% 25% 20% 20%
DIVIDENDS
Domestic Corporation 10% 10% 10% 20% 25% Exempt Exempt
Foreign Corporation Regular Regular Regular Regular Regular Regular Regular
Intercompany=Exempt
Dividends From Cooperative= Exempt
Business Partnerships, Joint Ventures 10% 10% 10% 20% 25% 10% 10%
ROYALTIES
In General 20% 20% 20% 20% 25% 20% 20%
Cinematographic Films and similar works 20% 20% 20% 25% 25% 20% 20%
Books, Literally works, and musical comp 10% 10% 10% 10% 25% 20% 20%
PRIZES More Than 10,000 20% 20% 20% 25% 25% Regular Regular
PRIZES Less Than 10,000 Regular Regular Regular
Tax Informers Reward 10%
NRFC
30%
30%
30%
30%
30%
Exempt
Exempt
30%
Regular
30%
30%
25%
30%
Regular
Regular