Inco

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Tax

Contents

Description

Who Are Required To File Income Tax Returns

Annual Income Tax For Individuals Earning Purely Compensation Income

(Including Non-Business/Non-Profession Related Income) and For Marginal
Income Earners

Annual Income Tax For Self-Employed Individuals, Estates And Trusts (Including
Those With Mixed Income,i.e., Compensation Income and Income from Business
and/or Practice of Profession )

Account Information Form For Self-Employed Individuals, Estates And Trusts

(Including Those With Mixed Income , I.E., Compensation Income and Income
from Business and/or Practice of Profession)

Quarterly Income Tax For Self-Employed Individuals, Estates And Trusts

(Including Those With Mixed Income, I.E., Compensation Income and Income
from Business and/or Practice of Profession)

Annual Income Tax For Corporations And Partnerships

Account Information Form For Corporations And Partnerships

Quarterly Income Tax For Corporations And Partnerships

Improperly Accumulated Earnings Tax For Corporations

Annual Income Information Form for General Professional Partnerships

Tax Rate

Related Revenue Issuances

Codal Reference

Frequently Asked Questions

Description

Income Tax is a tax on a person's income, emoluments, profits arising from property, practice
of profession, conduct of trade or business or on the pertinent items of gross income specified
in the Tax Code of 1997 (Tax Code), as amended, less the deductions and/or personal and
additional exemptions, if any, authorized for such types of income, by the Tax Code, as
amended, or other special laws.

Who Are Required To File Income Tax Returns

Individuals