SUMMARY OF FINAL TAXES Z A M A N T H A R.

J A V I E R
TRAIN
INDIVIDUAL CORPORATION
INCOME CATEGORY Citizen Alien
Domestic
Foreign
Resident NR Resident NR-ETB NR-NETB Resident NR
INTEREST INCOME
1. Short term interest or yield 20% 20% 20% 20% 25% 20% 20% 30%
2. Long term deposit E E E E 25% 20% 20% 30%
Pre-temination rate
Less than 3 years 20% 20% 20% 20% 25% 20% 20% 30%
3 years to less than 4 years 12% 12% 12% 12% 25% 20% 20% 30%
4 years to less than 5 years 5% 5% 5% 5% 25% 20% 20% 30%
3. Foreign Currency Deposit (FCDU's) 15% E 15% E E 15% 15% E

DIVIDEND INCOME E - if there's reciprocity

4. Dividend from Domestic Corporation 10% 10% 10% 20% 25% E E 30% / E
5. Dividend from Foreign Corporation NT NT NT NT 25% NT NT 30%
6. Dividend Income from Real Estate Investment Trust 10% E 10% 10% 10% E E 10%

ROYALTIES
7. Passive Royalties from books, MC and other Lit Works 10% 10% 10% 10% 25% 20% 20% 30%
8. Passive Royalties from Cinematographic Films 20% 20% 20% 25% 25% 20% 20% 30%
9. Passive Royalties other than above 20% 20% 20% 20% 25% 20% 20% 30%

PRIZES
10. Taxable Prices less than P10000 NT NT NT NT 25% NT NT 30%
11. Taxable Prices P10,000 - above 20% 20% 20% 20% 25% NT NT 30%

WINNINGS
12. PCSO and Lotto Winning Less than P10000 E E E E E E E E
13. PCSO and Lotto Winning P10,000 - above 20% 20% 20% 20% 25% NT NT 30%
14. Winnings in general 20% 20% 20% 20% 25% NT NT 30%

INFORMERS' TAX REWARDS 10% AMOUNT RECORDED OR P1,000,000 (Whichever is Lower)

* NT - NOMAL TAX
* E - EXEMPT