Notes in TAX LAW I

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1 - Intro
2 - Income Tax

Status	Last Update	Fields
Published	03/01/2025	3 factors of tax evasion
Published	03/01/2025	Essence of tax exemption
Published	03/03/2025	Capital vs. Income
Published	03/03/2025	Requisites for income to be taxable
Published	03/04/2025	When is interest income considered sourced within the Philippines?
Published	03/04/2025	When are dividends considered sourced within the Philippines?
Published	03/04/2025	When is income from services considered sourced within the Philippines?
Published	03/04/2025	When are rentals or royalties considered sourced within the Philippines?
Published	03/04/2025	When is income from the sale of real property considered sourced within the Philippines?
Published	03/04/2025	When is income from the sale of personal property considered sourced within the Philippines?
Published	03/04/2025	When is income from the sale of shares of stock considered sourced within the Philippines?
Published	03/04/2025	What was the ruling in CIR v. Marubeni regarding turnkey contracts?
Published	03/04/2025	What is the implication of a divisible contract in taxation?
Published	03/04/2025	Can a multinational corporation deduct expenses related to PH-derived income?
Published	03/06/2025	Who is taxable only on income derived from sources within the Philippines?
Published	03/04/2025	How is an overseas contract worker taxed?
Published	03/04/2025	What are considered gross income from sources within the Philippines?
Published	03/06/2025	How is income tax imposed on citizens (resident and nonresident) and resident aliens?
Published	03/10/2025	(2022)Not over P250,000
Published	03/10/2025	(2022)Over P250,000 but not over P400,000
Published	03/10/2025	(2022)Over P400,000 but not over P800,000
Published	03/10/2025	(2022)Over P800,000 but not over P2,000,0000
Published	03/10/2025	(2022)Over P2M but not over P8M
Published	03/10/2025	(2022)Over P8M
Published	03/10/2025	(2023)Not over P250,000
Published	03/10/2025	(2023)Over P250,000 but not over P400,000
Published	03/10/2025	(2023)Over P400,000 but not over P800,000
Published	03/10/2025	(2023)Over P800,000 but not over P2,000,000
Published	03/10/2025	(2023)Over P2M but not over P8M
Published	03/10/2025	(2023)Over P8M
Published	03/10/2025	Are minimum wage earners subject to income tax?
Published	03/10/2025	What tax rate can purely self-employed individuals with gross sales/receipts not exceeding the VAT threshold choose?
Published	03/10/2025	What tax applies to compensation income of mixed-income earners?
Published	03/10/2025	What tax applies to business or professional income of mixed-income earners below the VAT threshold?
Published	03/10/2025	Who is considered an OFW/OCW?
Published	03/11/2025	What is the final tax rate if a long-term deposit or investment is pre-terminated before 5 years?
Status	Last Update	Fields