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On the other hand, self-employed individuals and professionals are taxed based on the income tax schedule for individuals, applicable percentage taxes, and value-added tax (VAT). However, if their gross sales (or gross receipts plus other non-operating income) does not exceed the VAT threshold, they have.. 10963 or the. Tax Reform for Acceleration and Inclusion Act ; 3 and, local laws: major sources of revenue for the local government units (LGUs) are the taxes collected by virtue of Republic Act No. 7160 or the Local Government Code of 1991, 4 and.. The policy of taxation in the Philippines is governed chiefly by the. Constitution of the Philippines and three Republic Acts. Constitution: Article VI, Section 28 of the Constitution states that the rule of taxation shall be uniform and equitable and that. Congress shall evolve a..

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3 Income tax schedule for individuals effective FY 2018 until FY 2022 3 Annual taxable income Tax to pay Over But not over P0 P250,000

Contents National taxes edit The taxes imposed by the national government of the Philippines include, but are not limited to: Income tax edit Income tax for individuals edit Citizens of the Philippines and resident aliens must pay taxes for all income they have derived from.

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