| | 19 4an0 %GEF | 1D 49A0 %zE + | 19 49N0 %OE + | 1D 4an0 HEZ + | 1D 49NO KOZ + > xe, Sujployyy ! eeees‘ooz | exees‘ov | cevees‘ot ooos'z | 00 om deamattees fF oa cover SD) _tovtog | cere eestor pue ees'02 (ra ors1 wonesuadwion $ L at € - | vai ee RIALNOW | ya sano %g¢ + | 7D sene %6ze + |(99 sna MOE | 1D ERO MEE+ | DIA KOZ+ | Og xeL Suipjouu | egrotv'oot | carotw'oz | ~sorore’s | ovose'r | ooo __ MAUI PqUDsO44 | | “eg | eE'eE q | soled Daa} uojasuiadios | _eeeeee tere _ fee'se ) tat | vO | puecrvor (no) enon won *) 9 s ey é vot _ t _AANOW-N3s | = arog "ig maquisseg oF BToe TT Aioniuap SandoRA ATGVL XVI ONIGIOHHLIM CASIATY @NNKAGY TVWNYALNI 40 AVaNAE ALZIIAA INVNid JO LNAWLEVd IC Hd DAL AO OITA AY Vv XGNNV Abe a Sing ‘ hy vdamount to be withheld from the compensation on the last month of employment or in December of the current calendar year in accordance with the following procedures: ‘Step 1, Determine the taxable regular and supplementary compensation paid {0 the employee for the entire calendar vear ‘Step 2. If the employee has previous employment/s within the year, add the amount of taxable regular and supplementary compensation paid to the employee by the present employer doing the annualized computation to the taxable compensation income received from previous employers during the calendar year. (@ When the employer-employee relationship is terminated before December ~ The taxable regular and supplementary compensation income shall be the amount paid since the beginning of the current calendar year to the termination of employment, (b) Year-end adjustment- The taxable regular and supplementary compensation income shal] be the amount paid since the beginning of the current calendar year to December; (©) Taxable fringe benefits received by employees holding managerial or supervisory positions shall be subject to a final fringe benefit tax as prescribed in Section 2.57.1(G) hereof. Hence, the same shall not form part of the taxable supplementary compensation of managers and supervisors subject to tax using the withholding tax tables. ‘Step 3. Compute the amount of tax on the amount arrived in Step 2. in ‘accordance with the applicable schedules, as follows: a. For compensation income earned for taxable years 2018 to 202: RANGE OU AAT TAX DUE=a+ (x0) BASIC [ADDITIONAL | OF EXCESS over | Norover | AMouNT | RATE OVER (ay (by © E 250,000.00 E e 250,000,00 | 400,000.00 zi 20% 250,000.00 400,000.00 | 800,000.00 | 30,000.00 | __25% 400,000.00 00,000.00 | 2,000,000.00 | 130,000.00| 30% 800,000.00 ,000,000.00 | —8,000,000.00 | 490,000.00 | 32% | 2.000.000.00 8,000,000.00 5 2,410,000.00] 35% | 8,000,000.00 5. For compensation income earned for taxable year 2023 and onwards: RANGE OF TAXABLE. 34/47