on income from foreign currency tra

on income from foreign currency
transactions with nonresidents,
and other FCDUs and OBUs, local
commercial banks, and branches
of foreign banks duly authorized
by the Bangko Sentral ng Pilipinas
(the Philippines’ Central Bank).
Interest income of FCDUs and
OBUs from foreign currency loans
granted to residents other than
FCDUs and OBUs are subject to
a final tax of 10%. International
carriers are subject to 2.5% final
tax on Gross Philippine Billings,
but they would be exempted
if their home countries would
provide a similar tax exemption
to Philippine carriers. Regional or
area headquarters of multinational
companies are exempt from
income tax while regional operating
headquarters of multinational
companies are subject to 10% tax
on net taxable income.
Tax incentives like income tax
holiday or preferential tax rates
(5% on gross income) are available
for enterprises in the Ecozones,
the Subic Bay Freeport and Special
Economic Zone, and the Clark
Special and Economic Zone.
Branch Profit Remittance Tax
(BPRT)
Remittances by branches of foreign
corporations in the Philippines
(except those activities registered
with the Philippine Economic Zone
Authority and other companies
within the special economic zones,
such as the Subic Bay Metropolitan
Authority and Clark Development
Authority), to their head offices
are subject to 15% BPRT. The 15%
tax may be further reduced to 10%
depending on the double taxation
treaty with certain countries. The
tax is based on the total profits
applied or earmarked for remittance
without any deduction for the tax
component thereof.
Other Taxes Imposed on
Corporations
Corporations are also liable for
minimum corporate income tax,
fringe benefits tax and improperly
accumulated earnings tax.
Minimum corporate income tax
(MCIT).
A 2% MCIT on annual gross income
is imposed on corporations with
zero or negative taxable income or
whose regular corporate income tax
(RCIT) liability is less than the MCIT
beginning on the fourth taxable
year following the year they started
business operations. Any excess
of the MCIT over the RCIT shall be
carried forward and credited against
the RCIT for the three immediately
succeeding taxable years.
However, the Secretary of Finance
may suspend the imposition of the
MCIT upon submission of proof
by the applicant-corporation,
verified by the Commissioner of
Internal Revenue’s authorized
representative, that the
corporation sustained substantial
losses on account of a prolonged
labor dispute, force majeure, or
legitimate business losses.
Fringe benefits tax.
Fringe benefits granted to
supervisory and managerial
employees are subject to a 32%
tax on the grossed up value of
the fringe benefit. Fringe benefits
given by OBUs, regional or area
headquarters, regional operating
headquarters of multinational
companies, and petroleum
contractors and subcontractors to
qualified non-Filipino employees
and, in certain cases, to Filipino
employees are taxed at 15% of the
grossed up monetary value of the
fringe benefit.
Improperly accumulated earnings
tax.
A 10% tax is imposed on the
improperly accumulated earnings of
domestic corporations, except in the
case of publicly held corporations,
banks, and other non-bank financial
intermediaries and insurance
companies. When a corporation
allows its earnings or profits to
accumulate beyond its reasonable
needs, it shall be assumed that
the purpose is to avoid tax on
stockholders, unless proven to the
contrary.
Tax on Non-resident Corporations
Generally, non-resident foreign
corporations are taxed at 30% of
the gross amount of Philippine
source income such as dividends,
rents, royalties, compensation, and
remuneration for technical services.
This tax is withheld at source. There
are preferential income tax rates
for some types of non-resident
corporations, as well as those
entities that fall within the scope of
specific tax treaty rates entered into
by the Philippines.
Individuals
Classification
For income tax purposes,
individuals are classified as:
Resident citizens. Resident
citizens are taxed on their
compensation, business, and other
income derived from sources within
and outside of the Philippines.
Non-resident citizens. Nonresident citizens, including those
working and deriving income
from abroad such as overseas
contract workers and seamen who
derive compensation for services
rendered abroad as members of
a complement of vessels engaged
exclusively in international trade,
are taxed only on income derived
from sources within the Philippines.
Resident Aliens. Resident aliens
are taxed only on income derived
from sources within the Philippines.
Non-resident aliens engaged
in trade or business in the
Philippines. Non-resident aliens
engaged in trade or business in the
Philippines are taxed in the same
manner as citizens and resident
aliens but only on Philippine-source
income.
Non-resident aliens not engaged
in trade or business in the
Philippines. Non-resident aliens
not engaged in trade or business in
the Philippines are taxed on gross
amount of Philippine-source income.
Income Tax Rates for individuals
Citizens, non-resident citizens,
resident aliens, and nonresident
aliens engaged in trade or business
in the Philippines are generally
subject to graduated tax rates
on income from 5% to 32%. Nonresident aliens not engaged in trade
or business in the Philippines are
generally subject to a flat income
tax rate of 25% on gross income.
Generally, an individual is taxed
on two main categories of income:
income from employment and
income from business or exercise
How to operate in the Philippines 31
of a profession. Royalties, interest,
dividends and other passive
income of individuals are subject to
different tax rates.
Exemptions
Citizens and resident aliens are
entitled to a personal exemption
of PhP50,000 and an additional
exemption of PhP25,000 for each
qualified dependent child, not
exceeding four dependents. The
additional tax exemption for each
dependent shall be claimed only by
the husband unless he waives the
right in favor of his wife. Married
individuals shall compute their
individual income tax separately.
Married individuals who do not
earn purely compensation income
are required to file a tax return
to include the income of both
spouses, unless it is impractical for
both spouses to file one tax return.
Non-resident aliens engaged in
trade or business in the Philippines
are entitled to personal exemptions
(but not to additional exemptions)
only by way of reciprocity.
32 How to operate in the Philippines
Tax Treaties
Specific types of income are
exempt from income tax or
subject to preferential tax rates
under treaties binding on the
Philippine government, subject to
prior application for availment of
exemption or preferential tax treaty
rates filed with the BIR. The tax
treaties of the Philippines with the
following countries are in force:
Withholding Tax
System of Withholding Tax
Creditable Withholding Tax (CWT).
Certain income payments made by
a resident to another resident are
subject to specified withholding tax
rates. The Tax withheld is creditable
against the income tax liability of
the recipient.
Withholding Tax on Wages.This is
the tax withheld from individuals
receiving purely compensation
income. Employers are required
to withhold the tax due on salaries
and wages paid to their employees.
Subject to certain conditions,
employees may no longer be
required to file income tax returns
at the end of the taxable year.
Final Withholding Tax (FWT).
Under the FWT system, the amount
of income tax withheld by the
withholding agent is constituted
as a full and final payment of the
income tax due from the payee on
the said income.
Australia
Austria
Bahrain
Bangladesh
Belgium
Brazil
Canada
China
Czech Republic
Denmark
Finland
France
Germany
Hungary
India
Indonesia
Israel
Italy
Japan
Korea
Malaysia
Netherlands
New Zealand
Norway
Pakistan
Poland
Romania
Russia
Singapore
Spain
Sweden
Switzerland
Thailand
United Arab
Emirates
United Kingdom
and Northern
Ireland
United States
Vietnam
Value-Added Tax (VAT)
In general, sale of goods, sale of
services and lease of properties,
as well as importation of goods
are subject to VAT. Pursuant
to RA No. 9337 and upon the
recommendation of the Secretary
of Finance, the President raised
the VAT rate to 12% effective 1
February 2006. The Tax Reform
Act of 1997 also provides for
transactions that are subject to 0%
VAT as well as transactions that
are exempt from VAT.
Excise Tax
Excise taxes are imposed on
certain goods (such as cigarettes,
liquor, petroleum products, mineral
products, and motor vehicles)
manufactured or produced in
the Philippines for domestic sale
or consumption or for any other
disposition. Excise taxes are also
imposed on certain imported
goods, in addition to the VAT and
customs duties.
RA No. 9224 rationalized the
excise tax on automobiles based on
the manufacturer’s or importer’s
selling price, net of excise and
VAT. RA 10351 revised the rates
and bases of excise tax on alcohol
and tobacco products and the BIR
issued RR No. 17-2012, Revenue
Memorandum Circular (RMC) No.
3-2013 and RMC No. 10-2013 to
implement the provisions of RA No.
10351.
Percentage Tax
Persons or entities not subject to
VAT, including domestic common
carriers of passengers, international
carriers on their transport of
cargo from the Philippines to
another country, and those in the
amusement business, are subject to
percentage tax on gross receipts or
gross income.
Stock Transaction Tax (STT)
The STT is imposed on the
sale, barter, exchange, or other
disposition of shares through the
facilities of the Philippine Stock
Exchange (PSE) other than the sale
by a dealer in securities at the rate
of ½ of 1% of gross selling price or
gross

Kết quả (Trung) 2:

从所得为外国货币
与非居民交易，
以及其他FCDUs和的OBU，地方
商业银行和分行
的外资银行正式授权
由菲律宾中央银行
（菲律宾中央银行
）。FCDUs 的利息收入和
的OBU外币贷款
居民比其他授予
FCDUs和的OBU都受到
了10％的最终税率。国际
运营商都受到2.5％的最终
对总菲律宾比林斯税，
但他们将被免除
，如果自己的国家也
提供了类似的免税
菲律宾运营商。区域或
跨国的地区总部
公司免征
所得税，而地区运营
的跨国公司的总部
企业加收10％的税
应税净收入。
像所得税税收优惠政策
度假或优惠税率
（对总收入的5％），可
用于企业在生态区，
苏比克湾自由港和特殊
经济区和克拉克
特别经济区。
分公司利润汇出税
（BPRT）
外国分行汇款
公司在菲律宾的
（除了那些注册的活动
与菲律宾经济区
管理局和其他企业
在经济特区范围内，
如苏比克湾大都会
管理局和克拉克发展
局），他们的总部
都加收15％BPRT。15％的
税可能进一步降低到10％，
根据双重征税
与某些国家的条约。该
税是根据利润总额对
申请或者专项汇款
不扣除任何税收
分量物。
强加于其他税收
法人
企业，也负责赔偿
最低企业所得税，
附加福利税和不正当地
累积收益税。
最低企业所得税
（MCIT）。
上年度总收入的2％MCIT
强加于企业与
零或负的应纳税收入或者
其定期企业所得税
（RCIT）的责任小于MCIT
开始在第四个纳税
年，他们开始了一年后
的业务运营。任何多余的
过RCIT的MCIT的应
结转抵扣
的RCIT三个立刻
随后纳税年度。
然而，财政司
可暂停征收中
应提交证明MCIT
由申请人-公司，
通过验证专员
国税局的授权
代表，该
公司的持续大幅
上考虑长期亏损
的劳动纠纷，不可抗力，或
合法经营亏损。
附加福利税，
给予额外福利
监督和管理
的员工都受到了32％的
税的票房价值最高
的额外福利。附带福利
通过的OBU，区域或地区，
总部，区域经营
的跨国公司的总部
企业，以及石油
承包商和分包商
符合条件的非菲律宾籍雇员
，并在某些情况下，为菲律宾籍
雇员的税率在15％
的票房收入高达货币价值在
额外的好处。
不当累积收益
税
。10％的税率征收的
不当累计收益
的国内企业，除了在
公开上市公司，案例
银行和其他非银行金融
中介机构和保险
企业。当一个公司
允许其收入或利润
积累超出其合理的
需要，应假设
的目的是为了避免税收
股东，除非被证明了
相反的。
税收对非居民企业
一般情况下，非居民的外国
公司征税在30％
的菲律宾总额
收入来源，如股息，
租金，特许权使用费，补偿和
报酬的技术服务。
此税预扣。这里
有优惠的所得税税率
为某些类型的非居民
企业，以及那些
属于范围内的实体的
具体的税收协定税率进入
，菲律宾
个人
分类
为所得税，
个人被分类为：
居民公民。居民
的公民征税对他们的
补偿，企业，以及其他
来自内部来源的收入
和菲律宾外，
非居民的公民。非居民的公民，包括那些
工作和衍生收入
来自国外，如海外
合同工，谁海员
获得赔偿服务
在国外呈现为成员
从事船舶的补充
只在国际贸易中，
仅在取得的所得征税
从菲律宾内部的消息。
外籍居民。居民外国人
只对取得的所得征税
从菲律宾内部人士透露，
从事非居民外国人
在贸易或业务
菲律宾。非居民的外国人
在从事贸易或业务
菲律宾征税以同样
的方式为公民和常住
的外国人，但只在菲来源
的收入。
不从事非居民外国人
在贸易或业务
菲律宾。非居民外国人
不能从事贸易或业务
菲律宾的纳税总额
菲源所得额。
所得税税率为个人
居民，非居民的公民，
外籍居民和非居民
的外国人从事贸易或业务
在菲律宾一般
须毕业税率
对收入的5％至32％。不从事贸易的非居民外国人
或企业在菲是
一般受平收入
的25％，对总收入的税率。
一般情况下，一个人被征税
的收入主要分两大类：
从就业和收入
的收入来自企业或运动
如何工作在菲律宾的31
职业的。特许权使用费，利息，
分红等被动
收入者都受到
不同的税率，
豁免
公民和外籍居民都
有权享受个人豁免
PhP50,000和另外
PhP25,000的每个豁免
资格的受抚养子女，不
得超过四家属。该
附加免税的每个
应要求只依赖
丈夫，除非他放弃了
正确的赞成他的妻子。已婚
个人应当计算它们的
单独个人所得税。
谁也不已婚人士
获得纯粹的工资性收入
是报税要求
，以包括收入
配偶，除非它是不切实际的
夫妻双方文件中的一个纳税申报。
非居民从事外国人
在菲律宾贸易或业务
有资格的个人豁免
（而不是额外的豁免），
只有互惠的方式
。32 如何在菲律宾经营
税收协定
的具体类型的收入都
免征所得税或
受税收优惠利率
根据条约的约束力
菲律宾政府，但须
为availment事先申请
豁免或优惠的税收协定
提交给BIR率。税务
菲律宾的条约
以下国家已经生效：
预扣税
的预扣税制度
。诚信预扣税（CWT）
所作出一定的收入支付
的居民到其他居民都
受到规定的预提所得税
率。扣税额抵免
反对的所得税负债
的获得者。
在Wages.This预扣税是
从个人扣缴税款
接受纯粹的补偿
收入。雇主必须
扣缴由于薪俸税
支付给他们的员工。工资
在符合一定的条件下，
员工可能不再
需要报送所得税申报表
，在纳税年度的年底。
最终预提税（FWT），
根据FWT系统，量
所得税的扣缴
扣缴义务人构成
为支付全部和最终的
从收款人由于所得税
的上述所得，
澳大利亚
奥地利
巴林
孟加拉国
比利时
巴西
加拿大
中国
捷克共和国
丹麦
芬兰
法国
德国
匈牙利
印度
印度尼西亚
以色列
意大利
日本
韩国
马来西亚
荷兰
新西兰
挪威
巴基斯坦
波兰
罗马尼亚
俄罗斯
新加坡
西班牙
瑞典
瑞士
泰国
阿拉伯联合
酋长国
英国
和北
爱尔兰的
美国
越南
增值税（VAT）
一般情况下，销售货物，销售
服务和租赁性能，
以及进口货物
征收增值税。根据
类风湿性关节炎号9337，并于
局长的建议
，财政部，总统提出
的增值税税率为12％，有效1
2006年2月的税收改革
1997年的法还规定
了受0％的交易
增值税，以及该交易
免征增值税。
消费税
消费税的征收对
某些产品（如香烟，
酒，石油产品，矿物
产品，机动车辆）
制造或生产在
菲律宾国内销售
或消费或任何其他
处置。消费税也
对某些进口
商品中，除了增值税和
关税
。RA 号9224合理化
消费税的汽车基础上
的制造商或进口商的
销售价格，扣除消费税和
增值税。RA 10351修订率
和消费税基础酒
和烟草产品和BIR
发出RR第17-2012，收入
备忘录通函（RMC）第
3-2013和RMC号10-2013，以
实现RA的规定编号
10351.
比例税
的个人或不受实体
增值税，包括国内普通
乘客的运营商，国际
上对他们的交通工具
货物从菲律宾到
另一个国家，和那些在
娱乐业务，受
个税总收入或
总收入。
股票的交易税（STT）
的STT施加在
销售，交易，交流，或其他
通过处置股权
菲律宾股票的设施
交易所（PSE）比出售其他
证券的利率由交易商
的总售价或1％个半
毛

Kết quả (Trung) 3:

从外汇
交易非居民收入，
等fcdus和OBU，当地
商业银行，并由菲律宾中央银行
外资银行分支机构正式授权的

（菲律宾中央银行）。
外币贷款和利息收入fcdus
OBU
授予其他比
fcdus和OBU的居民都受到
最终税10%。国际
携带者有2.5%的总决赛
税
菲律宾比林斯，但他们将免税
如果自己的国家会
菲律宾运营商提供类似的免税
。跨国公司的区域或区域总部都是免税的，而跨国公司的区域经营总部则有10%税净应纳税所得额。
税收优惠，如所得税
假日或优惠税率
（5%的总收入）是在生态区的企业提供
，
的苏比克湾和特殊
经济区，和克拉克
特殊经济区。
分支利润汇出税
（BPRT）
在菲律宾
外国
公司分支机构汇款（除了那些活动注册
与菲律宾经济区
权威和其他公司
在经济特区，
如苏比克湾大都会
权威和克拉克发展
权威），其总部
受15% BPRT。15%的税收可以进一步降低至10%，这取决于与某些国家的双重征税协议。税收是以总利润为基础的适用于汇付的，无需扣除其税款。
在
公司
公司征收的其他税收也
最低缴纳企业所得税，
福利税和不当
累积收益税。
最低的企业所得税
（MCIT）。
年度总收入的2%
MCIT在
零或负的应纳税所得额或
企业征收其正常的企业所得税
（Rcit）责任小于MCIT
开始在第四年以下的应税
年他们开始
业务。任何多余的
MCIT在Rcit应
发扬光大并记入
为三立即
成功纳税年
Rcit。然而，秘书财务
可能暂停征收的
由申请人公司在提交证明
MCIT，
由
国税的授权
代表处长证实，这
公司遭受重大损失
因长期
劳动争议，不可抗力，或
合法经营亏损。附带福利税，授予管理及管理雇员福利的福利税，须有32%