Notes in 2 - Income Tax

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Published	03/12/2025	What entities are included in the term “corporation” under Sec. 22(B) of the NIRC?
Published	03/12/2025	What entities are excluded from the definition of “corporation” under Sec. 22(B) of the NIRC?
Published	03/12/2025	What is a “general professional partnership” (GPP) under Sec. 22(B) of the NIRC?
Published	03/12/2025	What is the general corporate income tax rate for domestic corporations under Sec. 27(A) of the NIRC?
Published	03/12/2025	What is the reduced corporate income tax rate under Sec. 27(A), and what are the conditions to qualify?
Published	03/12/2025	What is the tax rate for registered business enterprises under the enhanced deductions regime?
Published	03/13/2025	How is the corporate income tax rate applied for corporations using a fiscal-year accounting period?
Published	03/12/2025	What is the tax rate for Philippine-based offshore gaming licensees under Sec. 27(F)?
Published	03/12/2025	How are accredited service providers to offshore gaming licensees taxed?
Published	03/12/2025	What tax rates may domestic corporations be subject to under the NIRC?
Published	03/12/2025	What conditions must be met for a domestic corporation to be taxed at 15% gross income?
Published	03/12/2025	What are the conditions for electing the gross income tax option, and how long is it irrevocable?
Published	03/12/2025	What are the different taxes that domestic corporations may be subject to?
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