About this document
Fringe Benefit Tax Computation Guide by ricamae saladaga is a document available to read on EtoBox.
This document discusses fringe benefit tax in the Philippines. It defines fringe benefits as goods, services, or other benefits provided by an employer to employees in addition to basic salary. Fringe benefits are classified as taxable compensation for rank-and-file employees but are subject to fringe benefit tax for managerial/supervisory employees. Fringe benefit tax is calculated based on the grossed-up monetary value of benefits received and tax rates depend on whether the employee is a resident or non-
- Author
- ricamae saladaga
- Language
- EN