Kinds of income tax payer

Kind of income tax payer •   Source of income  • Tax Base  • Tax Rate

Resident citizen   •    Within &without the Philippines   •    Taxable income from all sources  •  5-32%
Resident alien    •   Within the Philippines   •    Taxable income from all sources  •  5-32%
Non-resident citizen  •   Within the Philippines   •    Gross income  •   5-32%
Non resident alien, engaged in trade or business  •   Within the Philippines Net income  •  5-32%
Non-resident alien, not engaged in trade or business   •  Within the Philippines  •   Gross income  • 25%

crappy post is crappy.

blogger hates my tables D: