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Special Taxpayers
Special Taxpayers
SOURCE: https://www.bir.gov.ph/index.php/tax-information/income-tax.html#it007
CORPORATIONS
TAX TAXABLE BASE
RATE
Domestic Corporations with Improperly 10% Improperly Accumulated Taxable Income
Accumulated Earnings
Proprietary Educational Institution 10% Net taxable income provided that the gross income
from unrelated trade, business or other activity does
not exceed 50% of the total gross income
Non-stock, Non-profit Hospitals 10% Net taxable income provided that the gross income
from unrelated trade, business or other activity does
not exceed 50% of the total gross income
GOCCs, Agencies and Instrumentalities with 10% Improperly Accumulated Taxable Income
Improperly Accumulated Earnings
National Gov't. & LGUs with Improperly 10% Improperly Accumulated Taxable Income
Accumulated Earnings
Taxable Partnerships with Improperly 10% Improperly Accumulated Taxable Income
Accumulated Earnings
INDIVIDUALS
For Non-Resident Aliens Engaged in 10%
Trade or Business
On capital gains for shares of stock not
traded in the Stock Exchange in any amount
in excess of P100,000
For Non-Resident Aliens Not Engaged in 10%
Trade or Business
On capital gains for shares of stock not
traded in the Stock Exchange in any amount
in excess of P100,000