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1. This document discusses the taxation of capital gains in the Philippines, including the classification of assets as ordinary or capital, the different types of gains, and applicable tax rates. 2. Certain capital gains, such as those from the sale of domestic stocks directly to a buyer or real property gains, are subject to capital gains tax rather than regular income tax. 3. The capital gains tax rate is 15% for domestic stock sales and 6% for real property gains. Several exemptions and special rules a

Author

Elizalen Macarilay

Language

EN