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GENERAL CATEGORIES DOMESTIC CORPORATION

IN GENERAL, INCLUDING GOCCs,AGENCIES OR INSTRUMENTALITIES(EXCEPT GSIS, SSS, PHIC, PCSO ANDPAGCOR) ENGAGED IN A SIMILAR

BUSINESS INDUSTRY OR ACTIVITIESSources of Income All SourcesNature of Income T! Bse " T! R#e

TAX BASE and TAX RATES FOR DOMESTIC CORPORATIONS

In General T!$le Ne# I%co&e '

Pror!etar" Educat!onalInst!tut!ons and #os!tals$%!c% are nonrof!t

T!$le Ne# I%co&e

* o% #+er #!$le %co&e

Go&ernment'o$ned orcontrolled cororat!ons(a)enc!es or !nstrumental!t!es(e*cet Go&ernment Ser&!ceInsurance S"stem +GSIS,(Soc!al Secur!t" S"stem +SSS,(P%!l!!ne #ealt% Insurance

Cororat!on +P#IC,( Local-ater D!str!cts +L-D,( andP%!l!!ne C%ar!t"S$eesta.es Off!ce +PCSO,

T!$le Ne# I%co&e' u-o% #+er #!$le %co&e.er/e. .ur%0 ec+ #!$le1er22

Income der!&ed under t%ee*anded FCDS

T!$le Gross I%co&e Gross %#eres# %co&e .er/e.$1 .o&es#c cor-or#o% %. res.e%# 3ore0% cor-or#o%3ro& .e-os#r1 $%4 52678T

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PASSI/E AND OT#ER SO0RCES OF INCOME

Interest from P%!l!!ne currenc" 1an.deos!ts and "!eld or an" ot%er monetar"1enef!t from deos!t su1st!tutes and fromtrust funds and s!m!lar arran)ements( and

ro"alt!es

9 3%l :#++ol.%0 #! o% #+e 0ross &ou%#

Interest !ncome from fore!)n currenc" 1an.deos!ts

5 *"9 3%l :#++ol.%0 #! o% #+e 0ross&ou%#

Net ca!tal )a!ns der!&ed from t%e sale ofs%ares of stoc. not traded !n t%e stoc.e*c%an)e2

No# o/er P*, ; 6A&ou%# % e!cess o3 P*, ; *

Intercororate d!&!dends E!e&-#

Ca!tal )a!ns der!&ed from t%e sale(e*c%an)e or d!sos!t!on of lands and3or1u!ld!n)s treated as ca!tal assets and notused !n t%e 1us!ness of a cororat!on

%. * 3o#+er:se

Gross rentals for t%e use of real roert"used !n 1us!ness( oles( satell!tes andtransm!ss!on fac!l!t!es( and saces used !nost!n) ad&ert!sements !n t%e form of1!ll1oards

6 cre.#$le

Gross rentals !n e*cess of P9:( ::: for t%euse of ersonal roert" used !n 1us!ness

6 cre.#$le

Gross a"ments to cororatec!nemato)ra%!c f!lm o$ners( lessors ord!str!1utors

6 cre.#$le

Income a"ments made to )eneralen)!neer!n)( 1u!ld!n)( and sec!alt"contractors +$%en ta*a1le as a

9 Cre.#$le

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cororat!on,

One'%alf +93;, of t%e )ross amount a!d 1"cred!t card coman!es to an" 1us!nessent!t" reresent!n) t%e sales of)oods3ser&!ces to card%olders

* cre.#$le

Pa"ments made 1" t%e )o&ernment to !tslocal3res!dent sul!er of )oods andlocal3res!dent sul!er of ser&!ces ot%ert%an t%ose co&ered 1" ot%er rates$!t%%old!n) ta* +e*cet an" s!n)leurc%ase of P9:(:::and 1elo$,

* cre.#$le #o su--ler o3 0oo.s>9cre.#$le #o su--ler o3 ser/ces

Income a"ments made 1" to t$ent"t%ousand cororat!ons and )o&ernment tolocal sul!ers of )oods and ser&!ces+e*cet s!n)le urc%ase of P9:(::: or less

1" )o&ernment,

* cre.#$le #o su--ler o3 0oo.s>9cre.#$le #o su--ler o3 ser/ces

Comm!ss!ons of !ndeendent ande*clus!&e d!str!1utors

* cre.#$le

Toll!n) fees a!d to ref!ner!es 6 cre.#$le

Pa"ments made to em1almers for ser&!cesrendered to funeral coman!es

* cre.#$le

Pa"ments made 1" re'need coman" tofuneral arlors

* cre.#$le

Pa"ments made to sul!ers of a)r!culturalroducts

* cre.#$le

Income a"ments on urc%ases ofm!nerals( m!neral roducts( and 9=

17 Interest !ncome on t%e refund ofmeter deos!ts

96 cre.#$le 3or cus#o&ers :#+ c#/eco%#rc#> '9 3or cus#o&ers :#+ #er&%#e.co%#rc#

* cre.#$le> %. 9 3 %o%;res.e%#lcus#o&ers :#+ &o%#+l1 elec#rc#1co%su&-#o% o3 &ore #+% 94:+