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Final Withholding Tax and Capital Gains Tax by Jessa Herrera is a document available to read on EtoBox.

The document discusses the Philippine tax treatment of various types of passive income and capital gains. Some key points: - Passive income like interest, dividends, and royalties received by individuals are subject to final withholding taxes ranging from 10-25% depending on residency status. - Capital gains from the sale of shares traded on the stock exchange are subject to a 0.6% stock transaction tax, while gains from non-traded shares are taxed at 15%. - Capital gains from the sale of real property

Author
Jessa Herrera
Language
EN