Summary of Final Tax Rates Flashcards
1
Q
Share in Net Income - Resident Citizen
A
10
2
Q
Share in Net Income - Non-Resident Citizen
A
10
3
Q
Share in Net Income - Resident Alien
A
10
4
Q
Share in Net Income - Non-Resident Alien - ETB
A
20
5
Q
Share in Net Income - Non-Resident Alien - NETB
A
25
6
Q
Share in Net Income - Domestic Corporation
A
RIT
7
Q
Share in Net Income - Resident Foreign Corporation
A
RIT
8
Q
Share in Net Income - Non-Resident Foreign Corporation
A
25
9
Q
Passive Royalties in General - Resident Citizen
A
20
10
Q
Passive Royalties in General - Non-Resident Citizen
A
20
11
Q
Passive Royalties in General - Resident Alien
A
20
12
Q
Passive Royalties in General - Non-Resident Alien - ETB
A
20
13
Q
Passive Royalties in General - Non-Resident Alien - NETB
A
25
14
Q
Passive Royalties in General - Domestic Corporation
A
20
15
Q
Passive Royalties in General - Resident Foreign Corporation
A
20
16
Q
Passive Royalties in General - Non-Resident Foreign Corporation
A
25
17
Q
Passive Royalties from cinematographic films - Resident Citizen
A
20
18
Q
Passive Royalties from cinematographic films - Non-Resident Citizen
A
20
19
Q
Passive Royalties from cinematographic films - Resident Alien
A
20
20
Q
Passive Royalties from cinematographic films - Non-Resident Alien - ETB
A
20
21
Q
Passive Royalties from cinematographic films - Non-Resident Alien - NETB
A
25
22
Q
Passive Royalties from cinematographic films - Domestic Corporation
A
20
23
Q
Passive Royalties from cinematographic films - Resident Foreign Corporation
A
20
24
Q
Passive Royalties from cinematographic films - Non-Resident Foreign Corporation
A
25
25
Passive Royalties from literary works - Resident Citizen
10
26
Passive Royalties from literary works - Non-Resident Citizen
10
27
Passive Royalties from literary works - Resident Alien
10
28
Passive Royalties from literary works - Non-Resident Alien - ETB
10
29
Passive Royalties from literary works - Non-Resident Alien - NETB
25
30
Passive Royalties from literary works - Domestic Corporation
20
31
Passive Royalties from literary works - Resident Foreign Corporation
20
32
Passive Royalties from literary works - Non-Resident Foreign Corporation
25
33
Active Royalties - Resident Citizen
RIT
34
Active Royalties - Non-Resident Citizen
RIT
35
Active Royalties - Resident Alien
RIT
36
Active Royalties - Non-Resident Alien - ETB
RIT
37
Active Royalties - Non-Resident Alien - NETB
25
38
Active Royalties - Domestic Corporation
RIT
39
Active Royalties - Resident Foreign Corporation
RIT
40
Active Royalties - Non-Resident Foreign Corporation
25
41
Taxable Prizes 10000 and below - Resident Citizen
RIT
42
Taxable Prizes 10000 and below - Non-Resident Citizen
RIT
43
Taxable Prizes 10000 and below - Resident Alien
RIT
44
Taxable Prizes 10000 and below - Non-Resident Alien - ETB
RIT
45
Taxable Prizes 10000 and below - Non-Resident Alien - NETB
25
46
Taxable Prizes 10000 and below - Domestic Corporation
RIT
47
Taxable Prizes 10000 and below - Resident Foreign Corporation
RIT
48
Taxable Prizes 10000 and below - Non-Resident Foreign Corporation
25
49
Taxable Prizes above 10000 - Resident Citizen
20
50
Taxable Prizes above 10000 - Non-Resident Citizen
20
51
Taxable Prizes above 10000 - Resident Alien
20
52
Taxable Prizes above 10000 - Non-Resident Alien - ETB
20
53
Taxable Prizes above 10000 - Non-Resident Alien - NETB
25
54
Taxable Prizes above 10000 - Domestic Corporation
RIT
55
Taxable Prizes above 10000 - Resident Foreign Corporation
RIT
56
Taxable Prizes above 10000 - Non-Resident Foreign Corporation
25
57
Winnings in General - Resident Citizen
20
58
Winnings in General - Non-Resident Citizen
20
59
Winnings in General - Resident Alien
20
60
Winnings in General - Non-Resident Alien - ETB
20
61
Winnings in General - Non-Resident Alien - NETB
25
62
Winnings in General - Domestic Corporation
RIT
63
Winnings in General - Resident Foreign Corporation
RIT
64
Winnings in General - Non-Resident Foreign Corporation
25
65
PSCO & Lotto winnings more than 10000 - Resident Citizen
20
66
PSCO & Lotto winnings more than 10000 - Non-Resident Citizen
20
67
PSCO & Lotto winnings more than 10000 - Resident Alien
20
68
PSCO & Lotto winnings more than 10000 - Non-Resident Alien - ETB
20
69
PSCO & Lotto winnings more than 10000 - Non-Resident Alien - NETB
25
70
PSCO & Lotto winnings more than 10000 - Domestic Corporation
20
71
PSCO & Lotto winnings more than 10000 - Resident Foreign Corporation
20
72
PSCO & Lotto winnings more than 10000 - Non-Resident Foreign Corporation
25
73
PSCO & Lotto winnings less than 10000 - Resident Citizen
Exempt
74
PSCO & Lotto winnings less than 10000 - Non-Resident Citizen
Exempt
75
PSCO & Lotto winnings less than 10000 - Resident Alien
Exempt
76
PSCO & Lotto winnings less than 10000 - Non-Resident Alien - ETB
Exempt
77
PSCO & Lotto winnings less than 10000 - Non-Resident Alien - NETB
25
78
PSCO & Lotto winnings less than 10000 - Domestic Corporation
Exempt
79
PSCO & Lotto winnings less than 10000 - Resident Foreign Corporation
Exempt
80
PSCO & Lotto winnings less than 10000 -Non-Resident Foreign Corporation
25
81
Informer's Tax Reward
10
82
Short term interest or yield - Resident Citizen
Non-Resident Alien - NETB
20
83
Short term interest or yield - Non-Resident Citizen
20
84
Short term interest or yield - Resident Alien
20
85
Short term interest or yield - Non-Resident Alien - ETB
20
86
Short term interest or yield - Non-Resident Alien - NETB
25
87
Short term interest or yield - Domestic Corporation
20
88
Short term interest or yield - Resident Foreign Corporation
20
89
Short term interest or yield - Non-Resident Foreign Corporation
25
90
Long term interest or yield - Resident Citizen
Exempt
91
Long term interest or yield - Non-Resident Citizen
Exempt
92
Long term interest or yield - Resident Alien
Exempt
93
Long term interest or yield - Non-Resident Alien - ETB
Exempt
94
Long term interest or yield - Non-Resident Alien - NETB
25
95
Long term interest or yield - Domestic Corporation
20
96
Long term interest or yield - Resident Foreign Corporation
20
97
Long term interest or yield - Non-Resident Foreign Corporation
25
98
Pre-termination rate less than 3 years - Resident Citizen
20
99
Pre-termination rate less than 3 years - Non-Resident Citizen
20
100
Pre-termination rate less than 3 years - Resident Alien
20
101
Pre-termination rate less than 3 years - Non-Resident Alien - ETB
20
102
Pre-termination rate less than 3 years - Non-Resident Alien - NETB
25
103
Pre-termination rate less than 3 years - Domestic Corporation
20
104
Pre-termination rate less than 3 years - Resident Foreign Corporation
20
105
Pre-termination rate less than 3 years - Non-Resident Foreign Corporation
25
106
Pre-termination rate 3 to less than 4 years - Resident Citizen
12
107
Pre-termination rate 3 to less than 4 years - Non-Resident Citizen
12
108
Pre-termination rate 3 to less than 4 years - Resident Alien
12
109
Pre-termination rate 3 to less than 4 years -Non-Resident Alien - ETB
12
110
Pre-termination rate 3 to less than 4 years - Non-Resident Alien - NETB
25
111
Pre-termination rate 3 to less than 4 years - Domestic Corporation
20
112
Pre-termination rate 3 to less than 4 years - Resident Foreign Corporation
20
113
Pre-termination rate 3 to less than 4 years - Non-Resident Foreign Corporation
25
114
Pre-termination rate 4 to less than 5 years - Resident Citizen
5
115
Pre-termination rate 4 to less than 5 years -Non-Resident Citizen
5
116
Pre-termination rate 4 to less than 5 years - Resident Alien
5
117
Pre-termination rate 4 to less than 5 years - Non-Resident Alien - ETB
5
118
Pre-termination rate 4 to less than 5 years - Non-Resident Alien - NETB
25
119
Pre-termination rate 4 to less than 5 years - Domestic Corporation
20
120
Pre-termination rate 4 to less than 5 years - Resident Foreign Corporation
20
121
Pre-termination rate 4 to less than 5 years - Non-Resident Foreign Corporation
25
122
Interest Income from FCDUs - Resident Citizen
15
123
Interest Income from FCDUs - Non-Resident Citizen
Exempt
124
Interest Income from FCDUs - Resident Alien
15
125
Interest Income from FCDUs - Non-Resident Alien - ETB
Exempt
126
Interest Income from FCDUs - Non-Resident Alien - NETB
Exempt
127
Interest Income from FCDUs - Domestic Corporation
15
128
Interest Income from FCDUs - Resident Foreign Corporation
15
129
Interest Income from FCDUs - Non-Resident Foreign Corporation
Exempt
130
Interest Income of FCDUs - Resident Citizen
10
131
Interest Income of FCDUs - Non-Resident Citizen
Exempt
132
Interest Income of FCDUs - Resident Alien
10
133
Interest Income of FCDUs - Non-Resident Alien - ETB
Exempt
134
Interest Income of FCDUs - Non-Resident Alien - NETB
Exempt
135
Interest Income of FCDUs - Domestic Corporation
10
136
Interest Income of FCDUs - Resident Foreign Corporation
10
137
Interest Income of FCDUs - Non-Resident Foreign Corporation
Exempt
138
Interest Income on foreign loans - Resident Citizen
N/A
139
Interest Income on foreign loans - Non-Resident Citizen
N/A
140
Interest Income on foreign loans - Resident Alien
N/A
141
Interest Income on foreign loans - Non-Resident Alien - ETB
N/A
142
Interest Income on foreign loans - Non-Resident Alien - NETB
25
143
Interest Income on foreign loans - Domestic Corporation
N/A
144
Interest Income on foreign loans - Resident Foreign Corporation
N/A
145
Interest Income on foreign loans - Non-Resident Foreign Corporation
20
146
Tax-free covenant bonds - Resident Citizen
30
147
Tax-free covenant bonds - Non-Resident Citizen
30
148
Tax-free covenant bonds - Resident Alien
30
149
Tax-free covenant bonds - Non-Resident Alien - ETB
30
150
Tax-free covenant bonds - Non-Resident Alien - NETB
30
151
Tax-free covenant bonds - Domestic Corporation
RIT
152
Tax-free covenant bonds - Resident Foreign Corporation
RIT
153
Tax-free covenant bonds - Non-Resident Foreign Corporation
25
154
Dividend Income in general - Resident Citizen
10
155
Dividend Income in general - Non-Resident Citizen
10
156
Dividend Income in general - Resident Alien
10
157
Dividend Income in general - Non-Resident Alien - ETB
20
158
Dividend Income in general - Non-Resident Alien - NETB
25
159
Dividend Income in general - Domestic Corporation
Exempt
160
Dividend Income in general - Resident Foreign Corporation
Exempt
161
Dividend Income in general - Non-Resident Foreign Corporation
15
162
Dividend Income from Real Estate Investment Trust - Resident Citizen
10
163
Dividend Income from Real Estate Investment Trust - Non-Resident Citizen
Exempt
164
Dividend Income from Real Estate Investment Trust - Resident Alien
10
165
Dividend Income from Real Estate Investment Trust - Non-Resident Alien - ETB
<10
166
Dividend Income from Real Estate Investment Trust - Non-Resident Alien - NETB
<10
167
Dividend Income from Real Estate Investment Trust - Domestic Corporation
Exempt
168
Dividend Income from Real Estate Investment Trust - Resident Foreign Corporation
Exempt
169
Dividend Income from Real Estate Investment Trust - Non-Resident Foreign Corporation
<10
170
Dividend Income from foreign corporations
RIT
