WWTS Quick Charts http://taxsummaries.pwc.com/ID/Quick-charts?OpenDocument&QC...

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Worldwide Tax Summaries

Quick charts
Territory-specific tax
information.

Philippines Algeria
Corporate income tax 30 19% for manufacturing activities;
rate (%) 23% for building activities, public works,
and hydraulics, as well as tourist and
thermal activities, excluding travel
agencies;
26% for all other activities.

Corporate income tax

due dates
CIT return due date Quarterly return: Within 60 days from the Before 30 April of the following fiscal year.
close of the first three quarters. Annual
return: On or before the 15th day of the
fourth month following the close of the tax
year.

CIT final payment due On the 15th day of the fourth month Corporate tax is paid when the tax return
date following the close of the taxable year. is submitted.

CIT estimated payment Quarterly instalments paid within 60 days Instalments are due on 20 March, 20
due dates after each quarter. June, and 20 November, equal each to
30% of the IBS of the previous year.

Standard VAT rate (%) 12 19

Withholding tax rates Resident: 0 / 10, 15, or 20 / 20; Resident: 10 / 10 / 24;

(%) (Dividends / Interest Non-resident: 15 or 30 / 30 / 30 Non-resident: 15 / 10 / 24
/ Royalties)

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WWTS Quick Charts http://taxsummaries.pwc.com/ID/Quick-charts?OpenDocument&QC...
NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

All information in this chart is up to date as of 22 March 2019. This chart has been prepared for general guidance on matters of
interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without
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