Interest from currency deposits, trust funds and deposit substitutes
2. Royalties (on books as well as literary & musical compositions) - in general or other sources 3. Prizes (10k less) - over (10k) 4. Winnings (except from PCSO and Lotto amounting to 10k or less) - from PCSO and Lotto amounting to 10k more - from PCSO and Lotto amounting to 10k less 5. Interest income from a Depositary Bank under the Foreign Currency Deposit system 6. Cash or property DIVIDENDS received by an individual from a domestic corporation/ joint stock company/ insurance or mutual fund comapanies/ Regional Operating Headquarter of multinational comapnies - FOREIGN CORP 7. Share of an individual in the distributable net income after tax of a partnership (except GPPs)/ association, a joint account, a joint venture or consortium taxable as corporation of which he is a member or co-venture 8. Interest Income from long term deposit or investment in the form of savings, common or individual trust funds, deposit substitutes, investment management accounts and other investments evidenced by certificates in such form prescribe by the BSP - 5 years or more - 4 to less than 5 years - 3 to less than 4 years - less than 3 years RC/NRC/RA NRA-ETB NRA-NETB DC/RFC NRFC 20% 20% 25% 20% 25% 10% 10% 25% 20% 25% 20% 25% 25% 20% 25% RIT RIT 25% RIT 25% 20% 20% 25% RIT 25% 20% 20% 25% RIT 25% 20% 20% 25% 20% 25% EXEMPT EXEMPT 25% EXEMPT 25% 15% EXEMPT EXEMPT EXEMPT 15% NRC - EXEMPT