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class="vector-toc-text"> <span class="vector-toc-numb">1.1.1.4</span> <span>Capital gains</span> </div> </a> <ul id="toc-Capital_gains-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Income_tax_for_corporations" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Income_tax_for_corporations"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1.2</span> <span>Income tax for corporations</span> </div> </a> <ul id="toc-Income_tax_for_corporations-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Estate_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Estate_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Estate tax</span> </div> </a> <ul id="toc-Estate_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Donor's_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Donor's_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>Donor's tax</span> </div> </a> <ul id="toc-Donor's_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Value-added_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Value-added_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Value-added tax</span> </div> </a> <ul id="toc-Value-added_tax-sublist" class="vector-toc-list"> <li id="toc-Exempt_transactions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exempt_transactions"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4.1</span> <span>Exempt transactions</span> </div> </a> <ul id="toc-Exempt_transactions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Percentage_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Percentage_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.5</span> <span>Percentage tax</span> </div> </a> <ul id="toc-Percentage_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Excise_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Excise_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.6</span> <span>Excise taxes</span> </div> </a> <ul id="toc-Excise_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Local_taxes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Local_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Local taxes</span> </div> </a> <button aria-controls="toc-Local_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Local taxes subsection</span> </button> <ul 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a class="mw-selflink selflink">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The policy of <b>taxation in the Philippines</b> is governed chiefly by the <a href="/wiki/Constitution_of_the_Philippines" title="Constitution of the Philippines">Constitution of the Philippines</a> and three <a href="/wiki/Republic_Act" class="mw-redirect" title="Republic Act">Republic Acts</a>. </p> <ul><li>Constitution: <a href="/wiki/Constitution_of_the_Philippines#Article_VI_–_Legislative_Department" title="Constitution of the Philippines">Article VI, Section 28 of the Constitution</a> states that "the rule of taxation shall be uniform and equitable" and that "<a href="/wiki/Congress_of_the_Philippines" title="Congress of the Philippines">Congress</a> shall evolve a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive system of taxation</a>".<sup id="cite_ref-phcon_1-0" class="reference"><a href="#cite_note-phcon-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></li> <li>National law: National Internal Revenue Code—enacted as Republic Act No. 8424 or the Tax Reform Act of 1997<sup id="cite_ref-ra8424_2-0" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> and subsequent laws amending it; the law was most recently amended by Republic Act No. 10963 or the <a href="/wiki/Tax_Reform_for_Acceleration_and_Inclusion_Law" title="Tax Reform for Acceleration and Inclusion Law">Tax Reform for Acceleration and Inclusion Law</a>;<sup id="cite_ref-ra10963_3-0" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> and,</li> <li>Local laws: major sources of revenue for the <a href="/wiki/Local_government_in_the_Philippines" title="Local government in the Philippines">local government units</a> (LGUs) are the taxes collected by virtue of Republic Act No. 7160 or the Local Government Code of 1991,<sup id="cite_ref-ra7160_4-0" class="reference"><a href="#cite_note-ra7160-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> and those sourced from the proceeds collected by virtue of a <a href="/wiki/Local_ordinance" title="Local ordinance">local ordinance</a>.</li></ul> <p>Taxes imposed at the national level are collected by the <a href="/wiki/Bureau_of_Internal_Revenue_(Philippines)" class="mw-redirect" title="Bureau of Internal Revenue (Philippines)">Bureau of Internal Revenue</a> (BIR), while those imposed at the local level (i.e., <a href="/wiki/Provinces_of_the_Philippines" title="Provinces of the Philippines">provincial</a>, <a href="/wiki/Cities_of_the_Philippines" title="Cities of the Philippines">city</a>, <a href="/wiki/Municipalities_of_the_Philippines" title="Municipalities of the Philippines">municipal</a>, <a href="/wiki/Barangay" title="Barangay">barangay</a>) are collected by a local treasurer's office. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="National_taxes">National taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=1" title="Edit section: National taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The taxes imposed by the <a href="/wiki/Government_of_the_Philippines" title="Government of the Philippines">national government of the Philippines</a> include, but are not limited to: </p> <style data-mw-deduplicate="TemplateStyles:r1216972533">.mw-parser-output .col-begin{border-collapse:collapse;padding:0;color:inherit;width:100%;border:0;margin:0}.mw-parser-output .col-begin-small{font-size:90%}.mw-parser-output .col-break{vertical-align:top;text-align:left}.mw-parser-output .col-break-2{width:50%}.mw-parser-output .col-break-3{width:33.3%}.mw-parser-output .col-break-4{width:25%}.mw-parser-output .col-break-5{width:20%}@media(max-width:720px){.mw-parser-output .col-begin,.mw-parser-output .col-begin>tbody,.mw-parser-output .col-begin>tbody>tr,.mw-parser-output .col-begin>tbody>tr>td{display:block!important;width:100%!important}.mw-parser-output .col-break{padding-left:0!important}}</style><div> <table class="col-begin" role="presentation"> <tbody><tr> <td class="col-break" style="width: 50%;"> <ul><li><a href="/wiki/Income_tax" title="Income tax">income tax</a>;</li> <li><a href="/wiki/Estate_tax" class="mw-redirect" title="Estate tax">estate tax</a>;</li> <li><a href="/wiki/Gift_tax" title="Gift tax">donor's tax</a>;</li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a>;</li></ul> </td> <td class="col-break" style="width: 50%;"> <ul><li>percentage tax;</li> <li><a href="/wiki/Excise" title="Excise">excise tax</a>; and</li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">documentary stamp tax</a>.<sup id="cite_ref-ra8424_2-1" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul> <p>  </p> </td></tr></tbody></table></div> <div class="mw-heading mw-heading3"><h3 id="Income_tax">Income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=2" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Income_tax_for_individuals">Income tax for individuals</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=3" title="Edit section: Income tax for individuals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Philippine_nationality_law" title="Philippine nationality law">Citizens of the Philippines</a> and resident aliens must pay taxes for all income they have derived from various sources, which include, but are not limited to: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1216972533"><div> <table class="col-begin" role="presentation"> <tbody><tr> <td class="col-break" style="width: 25%;"> <ul><li>compensation income (e.g., <a href="/wiki/Salary" title="Salary">salary</a> and <a href="/wiki/Wage" title="Wage">wages</a>);</li> <li>income of <a href="/wiki/Sole_proprietorship" title="Sole proprietorship">self-employed individuals</a> and/or <a href="/wiki/Professional" title="Professional">professionals</a>;</li></ul> </td> <td class="col-break" style="width: 25%;"> <ul><li><a href="/wiki/Capital_gain" title="Capital gain">capital gains</a>;</li> <li><a href="/wiki/Interest" title="Interest">interests</a>;</li> <li><a href="/wiki/Renting" title="Renting">rents</a>;</li></ul> </td> <td class="col-break" style="width: 25%;"> <ul><li><a href="/wiki/Royalty_payment" title="Royalty payment">royalties</a>;</li> <li><a href="/wiki/Dividend" title="Dividend">dividends</a>;</li> <li><a href="/wiki/Annuities" class="mw-redirect" title="Annuities">annuities</a>;</li></ul> </td> <td class="col-break" style="width: 25%;"> <ul><li><a href="/wiki/Prize" title="Prize">prizes and winnings</a>;</li> <li><a href="/wiki/Pension" title="Pension">pensions</a>; and,</li> <li><a href="/wiki/Partnership#Partner_compensation" title="Partnership">partner's share from the profits of partnership</a>.<sup id="cite_ref-ra8424_2-2" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul> <p>  </p> </td></tr></tbody></table></div> <div class="mw-heading mw-heading5"><h5 id="Compensation_and_self-employment_income">Compensation and self-employment income</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=4" title="Edit section: Compensation and self-employment income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Individuals, including nonresident aliens, earning compensation income are taxed based only on the income tax schedule for individuals. 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 the option to be taxed either on the basis of the income tax schedule for individuals and the applicable percentage taxes, or just with a flat tax rate of 8% on their gross sales (or gross receipts plus other non-operating income).<sup id="cite_ref-ra10963_3-1" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1216972533"><div> <table class="col-begin" role="presentation"> <tbody><tr> <td class="col-break"> <table class="wikitable"> <caption class="nowrap">Income tax schedule for individuals effective <a href="/wiki/Fiscal_year" title="Fiscal year">FY</a> 2018 until FY 2022<sup id="cite_ref-ra10963_3-2" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th colspan="2">Annual taxable income</th> <th rowspan="2;" style="width: 320px”">Tax to pay </th></tr> <tr> <th style="width: 90px”">Over</th> <th style="width: 90px”">But not over </th></tr> <tr> <td>P0</td> <td>P250,000</td> <td>0% </td></tr> <tr> <td>P250,000</td> <td>P400,000</td> <td>20% of the excess over P250,000 </td></tr> <tr> <td>P400,000</td> <td>P800,000</td> <td>P30,000 + 25% of the excess over P400,000 </td></tr> <tr> <td>P800,000</td> <td>P2,000,000</td> <td>P130,000 + 30% of the excess over P800,000 </td></tr> <tr> <td>P2,000,000</td> <td>P8,000,000</td> <td>P490,000 + 32% of the excess over P2,000,000 </td></tr> <tr> <td>P8,000,000</td> <td></td> <td>P2,410,000 + 35% of the excess over P8,000,000 </td></tr></tbody></table> <p><br /> </p> </td> <td class="col-break"> <table class="wikitable mw-collapsible mw-collapsed"> <caption class="nowrap">Income tax schedule for individuals effective FY 2023 and onwards<sup id="cite_ref-ra10963_3-3" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th colspan="2">Annual taxable income</th> <th rowspan="2;" style="width: 320px”">Tax to pay </th></tr> <tr> <th style="width: 90px”">Over</th> <th style="width: 90px”">But not over </th></tr> <tr> <td>P0</td> <td>P250,000</td> <td>0% </td></tr> <tr> <td>P250,000</td> <td>P400,000</td> <td>15% of the excess over P250,000 </td></tr> <tr> <td>P400,000</td> <td>P800,000</td> <td>P22,500 + 20% of the excess over P400,000 </td></tr> <tr> <td>P800,000</td> <td>P2,000,000</td> <td>P102,500 + 25% of the excess over P800,000 </td></tr> <tr> <td>P2,000,000</td> <td>P8,000,000</td> <td>P402,500 + 30% of the excess over P2,000,000 </td></tr> <tr> <td>P8,000,000</td> <td></td> <td>P2,202,500 + 35% of the excess over P8,000,000 </td></tr></tbody></table> <p>  </p> </td></tr></tbody></table></div> <div class="mw-heading mw-heading5"><h5 id="Interests,_royalties,_prizes_and_other_winnings"><span id="Interests.2C_royalties.2C_prizes_and_other_winnings"></span>Interests, royalties, prizes and other winnings</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=5" title="Edit section: Interests, royalties, prizes and other winnings"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Interest income from bank deposits, deposit substitutes, trust funds, and other similar products (except for its long-term variants) is taxed at the rate of 20%.<sup id="cite_ref-ra8424_2-3" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Royalties, except on books, literary works and musical compositions, are taxed at the rate of 10%.<sup id="cite_ref-ra8424_2-4" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Prizes and winnings from <a href="/wiki/Philippine_Charity_Sweepstakes_Office" title="Philippine Charity Sweepstakes Office">Philippine Charity Sweepstakes Office</a> (PCSO) <a href="/wiki/PCSO_Lottery_Draw" title="PCSO Lottery Draw">Lotto</a> in excess of P10,000 (upon which individual prizes and winnings P10,000 or below are taxed on the basis of the income tax schedule for individuals) are taxed at the rate of 20%.<sup id="cite_ref-ra10963_3-4" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Interest income from a depository bank under the expanded foreign currency deposit system is taxed at the rate of 15%.<sup id="cite_ref-ra10963_3-5" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Income from long-term deposits and investments, when pre-terminated in less than three years after making such deposit or investment, is taxed at the rate of 20%; less than four years, 12%; and, less than five years, 5%.<sup id="cite_ref-ra8424_2-5" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading5"><h5 id="Dividends">Dividends</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=6" title="Edit section: Dividends"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Cash and property <a href="/wiki/Dividend" title="Dividend">dividends</a> are taxed at the rate of 10%.<sup id="cite_ref-ra8424_2-6" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading5"><h5 id="Capital_gains">Capital gains</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=7" title="Edit section: Capital gains"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Capital gains from the sale of shares of stock not traded in <a href="/wiki/Philippine_Stock_Exchange" title="Philippine Stock Exchange">stock exchange</a> are taxed at the rate of 15%.<sup id="cite_ref-ra10963_3-6" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Capital gains from the sale of <a href="/wiki/Real_property" title="Real property">real property</a> are taxed at the rate of 6%, except when such proceeds would be used to construct a new principal residence within eighteen months after the sale of a previous principal residence had occurred.<sup id="cite_ref-ra8424_2-7" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Income_tax_for_corporations">Income tax for corporations</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=8" title="Edit section: Income tax for corporations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>In general, the income tax rate for corporations is 30%.<sup id="cite_ref-ra8424_2-8" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> However, for-profit educational institutions and hospitals enjoy a much lower rate of 10%. </p> <div class="mw-heading mw-heading3"><h3 id="Estate_tax">Estate tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=9" title="Edit section: Estate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>The transfer of the net estate is <a href="/wiki/Estate_tax" class="mw-redirect" title="Estate tax">taxed</a> at a flat rate of 6%. There is a standard deduction amounting to P5,000,000. </p> <div class="mw-heading mw-heading3"><h3 id="Donor's_tax"><span id="Donor.27s_tax"></span>Donor's tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=10" title="Edit section: Donor's tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>The total value of gifts made in a calendar year shall be <a href="/wiki/Gift_tax" title="Gift tax">taxed</a> at a flat rate of 6%. There is a standard deduction amounting to P250,000. </p> <div class="mw-heading mw-heading3"><h3 id="Value-added_tax">Value-added tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=11" title="Edit section: Value-added tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>The value-added tax (VAT) rate since 2006 is 12%.<sup id="cite_ref-ra8424_2-9" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-gmavat_5-0" class="reference"><a href="#cite_note-gmavat-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The new VAT threshold was changed from Php 1,919,500 to Php 3,000,000<sup id="cite_ref-BIR_6-0" class="reference"><a href="#cite_note-BIR-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-VAT-Treshold_7-0" class="reference"><a href="#cite_note-VAT-Treshold-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> as a result of the passage of the Tax Reform for Inclusion and Acceleration (TRAIN) Law. </p> <div class="mw-heading mw-heading4"><h4 id="Exempt_transactions">Exempt transactions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=12" title="Edit section: Exempt transactions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The following goods, services and transactions are exempted from the VAT: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1216972533"><div> <table class="col-begin" role="presentation"> <tbody><tr> <td class="col-break" style="width: 50%;"> <ul><li>agricultural and marine food products in their original state;</li> <li>fertilizers, seeds, seedlings, fingerlings, and feeds and feed ingredients;</li> <li>importation of personal and household effects of persons resettling in the Philippines;</li> <li>importation of professional instruments, wearing apparel, and domestic animals;</li> <li>services subject to percentage tax;</li> <li>agricultural contract growers and millers;</li> <li>health care services;</li> <li>educational services;</li> <li>agricultural cooperatives, and cooperatives that are non-agricultural and non-electric in nature;</li></ul> <p><br /> </p> </td> <td class="col-break" style="width: 50%;"> <ul><li>residential lots worth at most P1,500,000, or house and lots worth at most P2,500,000</li> <li>monthly lease of residential units at most P15,000;</li> <li>books and mass media publications (e.g. newspaper and magazine);</li> <li>transport services by non-Philippine carriers;</li> <li>cargo vessels and aircraft;</li> <li>financial services;</li> <li>sales to senior citizens and persons with disability;</li> <li>from 2019, drugs prescribed for diabetes, high cholesterol and hypertension; and,</li> <li>annual sales of any other goods or services not exceeding P3,000,000.</li></ul> <p>  </p> </td></tr></tbody></table></div> <div class="mw-heading mw-heading3"><h3 id="Percentage_tax">Percentage tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=13" title="Edit section: Percentage tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>Percentage tax is a business tax imposed on persons or entities/transactions: </p> <ul><li>who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 and who are not VAT-registered; and,</li> <li>engaged in businesses specified in Title V of the National Internal Revenue Code.<sup id="cite_ref-ra8424_2-10" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Excise_taxes">Excise taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=14" title="Edit section: Excise taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <p>Excise taxes apply to goods manufactured or produced in the Philippines for domestic sales or consumption or for any other disposition and to things imported.<sup id="cite_ref-ra8424_2-11" class="reference"><a href="#cite_note-ra8424-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-ra10963_3-7" class="reference"><a href="#cite_note-ra10963-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Local_taxes">Local taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=15" title="Edit section: Local taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">June 2018</span>)</i></span></div></td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Real_property_tax">Real property tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=16" title="Edit section: Real property tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>One of main sources of revenues of the local government units is the <a href="/wiki/Property_tax" title="Property tax">real property tax</a>, which is a tax imposed on all types of real properties including lands, buildings, improvements, and machinery.<sup id="cite_ref-ra7160_4-1" class="reference"><a href="#cite_note-ra7160-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Real_Property_Valuation_and_Assessment_Reform_Act">Real Property Valuation and Assessment Reform Act</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=17" title="Edit section: Real Property Valuation and Assessment Reform Act"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>On June 13, 2024, Marcos, Jr. signed into law, R.A. 12001, the 'Real Property Valuation and Assessment Reform Act', part of Legislative-Executive Development Advisory Council and his 8-Point Socioeconomic Agenda. “It adopts the prevailing market value as the single real property valuation base and creates a Real Property Information System—a comprehensive, digitalized real property tax administration,” he explained.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_Philippines&action=edit&section=18" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-phcon-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-phcon_1-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thecorpusjuris.com/constitutions/1987-constitution.php">"The Constitution of the Republic of the Philippines"</a>. <i>The Corpus Juris</i><span class="reference-accessdate">. Retrieved <span class="nowrap">November 20,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Corpus+Juris&rft.atitle=The+Constitution+of+the+Republic+of+the+Philippines&rft_id=https%3A%2F%2Fthecorpusjuris.com%2Fconstitutions%2F1987-constitution.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> <li id="cite_note-ra8424-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-ra8424_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ra8424_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-ra8424_2-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-ra8424_2-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-ra8424_2-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-ra8424_2-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-ra8424_2-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-ra8424_2-7"><sup><i><b>h</b></i></sup></a> <a href="#cite_ref-ra8424_2-8"><sup><i><b>i</b></i></sup></a> <a href="#cite_ref-ra8424_2-9"><sup><i><b>j</b></i></sup></a> <a href="#cite_ref-ra8424_2-10"><sup><i><b>k</b></i></sup></a> <a href="#cite_ref-ra8424_2-11"><sup><i><b>l</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thecorpusjuris.com/legislative/republic-acts/ra-no-8424.php">"Republic Act 8424—Tax Reform Act of 1997"</a>. <i>The Corpus Juris</i><span class="reference-accessdate">. Retrieved <span class="nowrap">November 20,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Corpus+Juris&rft.atitle=Republic+Act+8424%E2%80%94Tax+Reform+Act+of+1997.&rft_id=https%3A%2F%2Fthecorpusjuris.com%2Flegislative%2Frepublic-acts%2Fra-no-8424.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> <li id="cite_note-ra10963-3"><span class="mw-cite-backlink">^ <a href="#cite_ref-ra10963_3-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ra10963_3-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-ra10963_3-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-ra10963_3-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-ra10963_3-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-ra10963_3-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-ra10963_3-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-ra10963_3-7"><sup><i><b>h</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thecorpusjuris.com/legislative/republic-acts/ra-no-10963.php">"Republic Act 10963—Tax Reform for Acceleration and Inclusion Act of 2017"</a>. <i>The Corpus Juris</i><span class="reference-accessdate">. Retrieved <span class="nowrap">November 20,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Corpus+Juris&rft.atitle=Republic+Act+10963%E2%80%94Tax+Reform+for+Acceleration+and+Inclusion+Act+of+2017&rft_id=https%3A%2F%2Fthecorpusjuris.com%2Flegislative%2Frepublic-acts%2Fra-no-10963.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> <li id="cite_note-ra7160-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-ra7160_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ra7160_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thecorpusjuris.com/legislative/republic-acts/ra-no-7160.php">"Republic Act 7160—Local Government Code of 1991"</a>. <i>The Corpus Juris</i><span class="reference-accessdate">. Retrieved <span class="nowrap">November 20,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Corpus+Juris&rft.atitle=Republic+Act+7160%E2%80%94Local+Government+Code+of+1991&rft_id=https%3A%2F%2Fthecorpusjuris.com%2Flegislative%2Frepublic-acts%2Fra-no-7160.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> <li id="cite_note-gmavat-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-gmavat_5-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.gmanetwork.com/news/money/content/160/12-vat-now-in-effect/story/">"12% VAT now in effect"</a>. <a href="/wiki/GMA_News" class="mw-redirect" title="GMA News">GMA News</a>. February 1, 2006<span class="reference-accessdate">. Retrieved <span class="nowrap">January 8,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=12%25+VAT+now+in+effect&rft.date=2006-02-01&rft_id=http%3A%2F%2Fwww.gmanetwork.com%2Fnews%2Fmoney%2Fcontent%2F160%2F12-vat-now-in-effect%2Fstory%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> <li id="cite_note-BIR-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-BIR_6-0">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://www.bir.gov.ph/index.php/revenue-issuances/revenue-regulations/2018-revenue-regulations.html">RR No. 13-2018</a></i>, www.bir.gov.ph, 2018 Revenue Regulations</span> </li> <li id="cite_note-VAT-Treshold-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-VAT-Treshold_7-0">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="http://www.cpadavao.com/2019/05/how-to-compute-the-income-tax-due-under-the-TRAIN-Law.html">How to Compute Income Tax Due Under the TRAIN Law</a></i>, www.cpadavao.com, Posted May 22, 2019</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAurelio2024" class="citation news cs1">Aurelio, Julie (June 14, 2024). <a rel="nofollow" class="external text" href="https://newsinfo.inquirer.net/1951408/marcos-signs-law-that-overhauls-outdated-property-valuation-system">"Marcos signs law that overhauls 'outdated' property valuation system"</a>. <a href="/wiki/Philippine_Daily_Inquirer" title="Philippine Daily Inquirer">Philippine Daily Inquirer</a><span class="reference-accessdate">. Retrieved <span class="nowrap">June 14,</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Marcos+signs+law+that+overhauls+%E2%80%98outdated%E2%80%99+property+valuation+system&rft.date=2024-06-14&rft.aulast=Aurelio&rft.aufirst=Julie&rft_id=https%3A%2F%2Fnewsinfo.inquirer.net%2F1951408%2Fmarcos-signs-law-that-overhauls-outdated-property-valuation-system&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Philippines" class="Z3988"></span></span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output 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autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Philippines_topics" title="Template:Philippines topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Philippines_topics" title="Template talk:Philippines topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Philippines_topics" title="Special:EditPage/Template:Philippines topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Philippines_articles" style="font-size:114%;margin:0 4em"><a href="/wiki/Philippines" title="Philippines">Philippines</a> articles</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/History_of_the_Philippines" title="History of the Philippines">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Overviews</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Archaeology_of_the_Philippines" title="Archaeology of the Philippines">Archaeology</a></li> <li><a href="/wiki/Economic_history_of_the_Philippines" title="Economic history of the Philippines">Economy</a></li> <li><a href="/wiki/Military_history_of_the_Philippines" title="Military history of the Philippines">Military</a></li> <li><a href="/wiki/Political_history_of_the_Philippines" title="Political history of the Philippines">Political</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Timeline_of_Philippine_history" title="Timeline of Philippine history">Chronology</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Prehistory_of_the_Philippines" title="Prehistory of the Philippines">Prehistory</a></li> <li><a href="/wiki/History_of_the_Philippines_(900%E2%80%931565)" title="History of the Philippines (900–1565)">Pre-colonial era</a></li> <li>Colonial era <ul><li><a href="/wiki/History_of_the_Philippines_(1565%E2%80%931898)" title="History of the Philippines (1565–1898)">Spanish period</a></li> <li><a href="/wiki/History_of_the_Philippines_(1898%E2%80%931946)" title="History of the Philippines (1898–1946)">American period</a></li></ul></li> <li><a href="/wiki/Japanese_occupation_of_the_Philippines" title="Japanese occupation of the Philippines">Japanese occupation</a></li> <li>Postcolonial era <ul><li><a href="/wiki/History_of_the_Philippines_(1946%E2%80%931965)" title="History of the Philippines (1946–1965)">Third Republic</a></li> <li><a href="/wiki/History_of_the_Philippines_(1965%E2%80%931986)" title="History of the Philippines (1965–1986)">Marcos presidency</a></li> <li><a href="/wiki/History_of_the_Philippines_(1986%E2%80%93present)" title="History of the Philippines (1986–present)">Fifth Republic</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_the_Philippines" title="Geography of the Philippines">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_bays_of_the_Philippines" title="List of bays of the Philippines">Bays</a></li> <li><a href="/wiki/Biosphere_reserves_of_the_Philippines" title="Biosphere reserves of the Philippines">Biosphere reserves</a></li> <li><a href="/wiki/Borders_of_the_Philippines" title="Borders of the Philippines">Borders</a></li> <li><a href="/wiki/Climate_of_the_Philippines" title="Climate of the Philippines">Climate</a> <ul><li><a href="/wiki/Climate_change_in_the_Philippines" title="Climate change in the Philippines">Climate change</a></li> <li><a href="/wiki/Typhoons_in_the_Philippines" title="Typhoons in the Philippines">Typhoons</a></li></ul></li> <li><a href="/wiki/List_of_earthquakes_in_the_Philippines" title="List of earthquakes in the Philippines">Earthquakes</a></li> <li><a href="/wiki/Ecoregions_in_the_Philippines" title="Ecoregions in the Philippines">Ecoregions</a></li> <li><a href="/wiki/Extreme_points_of_the_Philippines" title="Extreme points of the Philippines">Extreme points</a></li> <li><a href="/wiki/Island_groups_of_the_Philippines" title="Island groups of the Philippines">Island groups</a> <ul><li><a href="/wiki/List_of_islands_of_the_Philippines" title="List of islands of the Philippines">islands</a></li></ul></li> <li><a href="/wiki/List_of_lakes_of_the_Philippines" title="List of lakes of the Philippines">Lakes</a></li> <li><a href="/wiki/List_of_mountains_in_the_Philippines" title="List of mountains in the Philippines">Mountains</a></li> <li><a href="/wiki/List_of_protected_areas_of_the_Philippines" title="List of protected areas of the Philippines">Protected areas</a> <ul><li><a href="/wiki/List_of_national_parks_of_the_Philippines" title="List of national parks of the Philippines">National parks</a></li></ul></li> <li><a href="/wiki/List_of_Ramsar_sites_in_the_Philippines" title="List of Ramsar sites in the Philippines">Ramsar sites</a></li> <li><a href="/wiki/List_of_rivers_of_the_Philippines" title="List of rivers of the Philippines">Rivers</a></li> <li><a href="/wiki/List_of_active_volcanoes_in_the_Philippines" title="List of active volcanoes in the Philippines">Volcanoes</a></li> <li><a href="/wiki/Wildlife_of_the_Philippines" title="Wildlife of the Philippines">Wildlife</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_Philippines" title="List of World Heritage Sites in the Philippines">World Heritage Sites</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Politics_of_the_Philippines" title="Politics of the Philippines">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Administrative_divisions_of_the_Philippines" title="Administrative divisions of the Philippines">Administrative divisions</a></li> <li><a href="/wiki/Constitution_of_the_Philippines" title="Constitution of the Philippines">Constitution</a></li> <li><a href="/wiki/Elections_in_the_Philippines" title="Elections in the Philippines">Elections</a></li> <li><a href="/wiki/Foreign_relations_of_the_Philippines" title="Foreign relations of the Philippines">Foreign relations</a></li> <li><a href="/wiki/Human_rights_in_the_Philippines" title="Human rights in the Philippines">Human rights</a> <ul><li><a href="/wiki/LGBT_rights_in_the_Philippines" class="mw-redirect" title="LGBT rights in the Philippines">LGBT</a></li></ul></li> <li><a href="/wiki/Philippine_legal_codes" title="Philippine legal codes">Legal codes</a></li> <li><a href="/wiki/List_of_political_families_in_the_Philippines" title="List of political families in the Philippines">Political families</a></li> <li><a href="/wiki/List_of_political_parties_in_the_Philippines" title="List of political parties in the Philippines">Political parties</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="Government" scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Government_of_the_Philippines" title="Government of the Philippines">Government</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li>Executive <ul><li><a href="/wiki/Cabinet_of_the_Philippines" title="Cabinet of the Philippines">Cabinet</a> <ul><li><a href="/wiki/List_of_cabinets_of_the_Philippines" title="List of cabinets of the Philippines">lists</a></li></ul></li> <li><a href="/wiki/Executive_departments_of_the_Philippines" title="Executive departments of the Philippines">Executive departments</a></li> <li><a href="/wiki/Office_of_the_President_of_the_Philippines" title="Office of the President of the Philippines">Executive office</a></li> <li><a href="/wiki/Philippine_National_Police" title="Philippine National Police">Law enforcement</a></li> <li><a href="/wiki/President_of_the_Philippines" title="President of the Philippines">President</a></li></ul></li> <li><a href="/wiki/Congress_of_the_Philippines" title="Congress of the Philippines">Legislative</a> <ul><li><a href="/wiki/Senate_of_the_Philippines" title="Senate of the Philippines">Senate</a></li> <li><a href="/wiki/House_of_Representatives_of_the_Philippines" title="House of Representatives of the Philippines">House of Representatives</a></li></ul></li> <li><a href="/wiki/Judiciary_of_the_Philippines" title="Judiciary of the Philippines">Judicial</a> <ul><li><a href="/wiki/Supreme_Court_of_the_Philippines" title="Supreme Court of the Philippines">Supreme Court</a></li> <li><a href="/wiki/Court_of_Appeals_of_the_Philippines" title="Court of Appeals of the Philippines">Court of Appeals</a></li> <li><a href="/wiki/Regional_Trial_Court" title="Regional Trial Court">Regional Trial Court</a></li></ul></li> <li><a href="/wiki/Armed_Forces_of_the_Philippines" title="Armed Forces of the Philippines">Armed Forces</a> <ul><li><a href="/wiki/Philippine_Air_Force" title="Philippine Air Force">Air Force</a></li> <li><a href="/wiki/Philippine_Army" title="Philippine Army">Army</a></li> <li><a href="/wiki/Philippine_Navy" title="Philippine Navy">Navy</a></li> <li><a href="/wiki/Philippine_Marine_Corps" title="Philippine Marine Corps">Marine Corps</a></li></ul></li> <li><a href="/wiki/Philippine_Coast_Guard" title="Philippine Coast Guard">Coast Guard</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_the_Philippines" title="Economy of the Philippines">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_the_Philippines" title="Agriculture in the Philippines">Agriculture</a></li> <li><a href="/wiki/Automotive_industry_in_the_Philippines" title="Automotive industry in the Philippines">Automotive</a></li> <li><a href="/wiki/Business_process_outsourcing_in_the_Philippines" title="Business process outsourcing in the Philippines">Business process outsourcing</a></li> <li><a href="/wiki/Census_in_the_Philippines" title="Census in the Philippines">Census</a></li> <li><a href="/wiki/Bangko_Sentral_ng_Pilipinas" title="Bangko Sentral ng Pilipinas">Central bank</a></li> <li><a href="/wiki/Child_labor_in_the_Philippines" title="Child labor in the Philippines">Child labor</a></li> <li><a href="/wiki/Energy_in_the_Philippines" title="Energy in the Philippines">Energy</a></li> <li><a href="/wiki/Fiscal_policy_of_the_Philippines" title="Fiscal policy of the Philippines">Fiscal policy</a></li> <li><a href="/wiki/National_debt_of_the_Philippines" title="National debt of the Philippines">National debt</a></li> <li><a href="/wiki/Labor_policy_in_the_Philippines" title="Labor policy in the Philippines">Labor</a></li> <li><a href="/wiki/Philippine_peso" title="Philippine peso">Peso</a></li> <li><a href="/wiki/Science_and_technology_in_the_Philippines" title="Science and technology in the Philippines">Science and technology</a></li> <li><a href="/wiki/Philippine_Stock_Exchange" title="Philippine Stock Exchange">Stock exchange</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Telecommunications_in_the_Philippines" title="Telecommunications in the Philippines">Telecommunications</a> <ul><li><a href="/wiki/Telephone_numbers_in_the_Philippines" title="Telephone numbers in the Philippines">Telephone numbers</a></li></ul></li> <li><a href="/wiki/Tourism_in_the_Philippines" title="Tourism in the Philippines">Tourism</a> <ul><li><a href="/wiki/List_of_tourist_attractions_in_the_Philippines" title="List of tourist attractions in the Philippines">Tourist attractions</a></li></ul></li> <li><a href="/wiki/Transportation_in_the_Philippines" title="Transportation in the Philippines">Transportation</a></li> <li><a href="/wiki/Water_supply_and_sanitation_in_the_Philippines" title="Water supply and sanitation in the Philippines">Water and sanitation</a></li> <li><a href="/wiki/ZIP_codes_in_the_Philippines" title="ZIP codes in the Philippines">ZIP codes</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Society_of_the_Philippines" title="Category:Society of the Philippines">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Abortion_in_the_Philippines" title="Abortion in the Philippines">Abortion</a></li> <li><a href="/wiki/Censorship_in_the_Philippines" title="Censorship in the Philippines">Censorship</a></li> <li><a href="/wiki/Corruption_in_the_Philippines" title="Corruption in the Philippines">Corruption</a></li> <li><a href="/wiki/Crime_in_the_Philippines" title="Crime in the Philippines">Crime</a></li> <li><a href="/wiki/Demographics_of_the_Philippines" title="Demographics of the Philippines">Demographics</a></li> <li><a href="/wiki/Divorce_in_the_Philippines" title="Divorce in the Philippines">Divorce</a></li> <li><a href="/wiki/Education_in_the_Philippines" title="Education in the Philippines">Education</a> <ul><li><a href="/wiki/Higher_education_in_the_Philippines" title="Higher education in the Philippines">Higher education</a></li></ul></li> <li><a href="/wiki/Environmental_issues_in_the_Philippines" title="Environmental issues in the Philippines">Environmental issues</a> <ul><li><a href="/wiki/Climate_change_in_the_Philippines" title="Climate change in the Philippines">Climate change</a></li> <li><a href="/wiki/Deforestation_in_the_Philippines" title="Deforestation in the Philippines">Deforestation</a></li></ul></li> <li><a href="/wiki/Ethnic_groups_in_the_Philippines" title="Ethnic groups in the Philippines">Ethnic groups</a> <ul><li><a href="/wiki/Indigenous_peoples_of_the_Philippines" title="Indigenous peoples of the Philippines">Indigenous peoples</a></li></ul></li> <li><a href="/wiki/Genetic_studies_on_Filipinos" title="Genetic studies on Filipinos">Genetics</a></li> <li><a href="/wiki/Health_in_the_Philippines" title="Health in the Philippines">Health</a></li> <li><a href="/wiki/Human_trafficking_in_the_Philippines" title="Human trafficking in the Philippines">Human trafficking</a> <ul><li><a href="/wiki/Sex_trafficking_in_the_Philippines" title="Sex trafficking in the Philippines">Sex trafficking</a></li></ul></li> <li><a href="/wiki/Immigration_to_the_Philippines" title="Immigration to the Philippines">Immigration</a></li> <li><a href="/wiki/Income_inequality_in_the_Philippines" title="Income inequality in the Philippines">Income inequality</a></li> <li><a href="/wiki/Philippine_kinship" title="Philippine kinship">Kinship</a></li> <li><a href="/wiki/Languages_of_the_Philippines" title="Languages of the Philippines">Languages</a></li> <li><a href="/wiki/Overseas_Filipino_Worker" title="Overseas Filipino Worker">Overseas workers</a></li> <li><a href="/wiki/Poverty_in_the_Philippines" title="Poverty in the Philippines">Poverty</a></li> <li><a href="/wiki/Prostitution_in_the_Philippines" title="Prostitution in the Philippines">Prostitution</a></li> <li><a href="/wiki/Refugees_of_the_Philippines" title="Refugees of the Philippines">Refugees</a></li> <li><a href="/wiki/Religion_in_the_Philippines" title="Religion in the Philippines">Religion</a></li> <li><a href="/wiki/Sexuality_in_the_Philippines" title="Sexuality in the Philippines">Sexuality</a></li> <li><a href="/wiki/Squatting_in_the_Philippines" title="Squatting in the Philippines">Squatting</a></li> <li><a href="/wiki/Women_in_the_Philippines" title="Women in the Philippines">Women</a></li> <li><a href="/wiki/Pinoy" title="Pinoy">Pinoy</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_the_Philippines" title="Culture of the Philippines">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Architecture_of_the_Philippines" title="Architecture of the Philippines">Architecture</a></li> <li><a href="/wiki/Arts_in_the_Philippines" title="Arts in the Philippines">Arts</a></li> <li><a href="/wiki/Cinema_of_the_Philippines" title="Cinema of the Philippines">Cinema</a></li> <li><a href="/wiki/Filipino_cuisine" title="Filipino cuisine">Cuisine</a></li> <li><a href="/wiki/Lists_of_Cultural_Properties_of_the_Philippines" title="Lists of Cultural Properties of the Philippines">Cultural properties</a></li> <li><a href="/wiki/Dance_in_the_Philippines" title="Dance in the Philippines">Dance</a></li> <li><a href="/wiki/Fashion_and_clothing_in_the_Philippines" title="Fashion and clothing in the Philippines">Fashion and clothing</a></li> <li><a href="/wiki/Historical_markers_of_the_Philippines" title="Historical markers of the Philippines">Historical markers</a></li> <li><a href="/wiki/List_of_Filipino_inventions_and_discoveries" title="List of Filipino inventions and discoveries">Inventions</a></li> <li><a href="/wiki/Philippine_literature" title="Philippine literature">Literature</a></li> <li><a href="/wiki/Mass_media_in_the_Philippines" title="Mass media in the Philippines">Media</a></li> <li><a href="/wiki/Music_of_the_Philippines" title="Music of the Philippines">Music</a></li> <li><a href="/wiki/Philippine_mythology" title="Philippine mythology">Mythology</a></li> <li><a href="/wiki/Names_of_the_Philippines" title="Names of the Philippines">Name</a></li> <li><a href="/wiki/Public_holidays_in_the_Philippines" title="Public holidays in the Philippines">Public holidays</a> <ul><li><a href="/wiki/List_of_festivals_in_the_Philippines" title="List of festivals in the Philippines">Festivals</a></li></ul></li> <li><a href="/wiki/Filipino_psychology" title="Filipino psychology">Psychology</a></li> <li><a href="/wiki/Sports_in_the_Philippines" title="Sports in the Philippines">Sports</a></li> <li><a href="/wiki/Traditional_games_in_the_Philippines" title="Traditional games in the Philippines">Traditional games</a></li> <li><a href="/wiki/Filipino_values" title="Filipino values">Value system</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/National_symbols_of_the_Philippines" title="National symbols of the Philippines">Symbols</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Lupang_Hinirang" title="Lupang Hinirang">Anthem</a></li> <li><a href="/wiki/Philippine_eagle" title="Philippine eagle">Bird</a></li> <li><a href="/wiki/Coat_of_arms_of_the_Philippines" title="Coat of arms of the Philippines">Coat of arms</a></li> <li><a href="/wiki/Flag_of_the_Philippines" title="Flag of the Philippines">Flag</a></li> <li><a href="/wiki/Jasminum_sambac" title="Jasminum sambac">Flower</a></li> <li><a href="/wiki/Pinctada_maxima" title="Pinctada maxima">Gem</a></li> <li><a href="/wiki/Great_Seal_of_the_Philippines" title="Great Seal of the Philippines">Great Seal</a></li> <li><a href="/wiki/Filipino_language" title="Filipino language">Language</a></li> <li><a href="/wiki/Maka-Diyos,_Maka-tao,_Makakalikasan_at_Makabansa" title="Maka-Diyos, Maka-tao, Makakalikasan at Makabansa">Motto</a></li> <li><a href="/wiki/Filipino_Sign_Language" title="Filipino Sign Language">Sign language</a></li> <li><a href="/wiki/Arnis" title="Arnis">Sport and martial art</a></li> <li><a href="/wiki/Pterocarpus_indicus" title="Pterocarpus indicus">Tree</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold;"><div> <ul><li><a href="/wiki/Outline_of_the_Philippines" title="Outline of the Philippines">Outline</a></li> <li><a href="/wiki/Bibliography_of_the_Philippines" title="Bibliography of the Philippines">Bibliography</a></li></ul> <ul><li><span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/16px-Flag_of_the_Philippines.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/24px-Flag_of_the_Philippines.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/32px-Flag_of_the_Philippines.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Portal:Philippines" title="Portal:Philippines">Philippines portal</a></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Philippines" title="Category:Philippines">Category</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Asia" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Asia_topic" title="Template:Asia topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Asia_topic" title="Template talk:Asia topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Asia_topic" title="Special:EditPage/Template:Asia topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Asia" style="font-size:114%;margin:0 4em">Taxation in Asia</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_sovereign_states" title="List of sovereign states">Sovereign states</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Afghanistan" title="Taxation in Afghanistan">Afghanistan</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bahrain" class="mw-redirect" title="Taxation in Bahrain">Bahrain</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/w/index.php?title=Taxation_in_Brunei&action=edit&redlink=1" class="new" title="Taxation in Brunei (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=Taxation_in_Cambodia&action=edit&redlink=1" class="new" title="Taxation in Cambodia (page does not exist)">Cambodia</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_East_Timor&action=edit&redlink=1" class="new" title="Taxation in East Timor (page does not exist)">East Timor (Timor-Leste)</a></li> <li><a href="/w/index.php?title=Taxation_in_Egypt&action=edit&redlink=1" class="new" title="Taxation in Egypt (page does not exist)">Egypt</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/w/index.php?title=Taxation_in_Iraq&action=edit&redlink=1" class="new" title="Taxation in Iraq (page does not exist)">Iraq</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/w/index.php?title=Taxation_in_Jordan&action=edit&redlink=1" class="new" title="Taxation in Jordan (page does not exist)">Jordan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_North_Korea" title="Taxation in North Korea">North Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Korea&action=edit&redlink=1" class="new" title="Taxation in South Korea (page does not exist)">South Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_Kuwait&action=edit&redlink=1" class="new" title="Taxation in Kuwait (page does not exist)">Kuwait</a></li> <li><a href="/wiki/Taxation_in_Kyrgyzstan" class="mw-redirect" title="Taxation in Kyrgyzstan">Kyrgyzstan</a></li> <li><a href="/w/index.php?title=Taxation_in_Laos&action=edit&redlink=1" class="new" title="Taxation in Laos (page does not exist)">Laos</a></li> <li><a href="/w/index.php?title=Taxation_in_Lebanon&action=edit&redlink=1" class="new" title="Taxation in Lebanon (page does not exist)">Lebanon</a></li> <li><a href="/wiki/Taxation_in_Malaysia" class="mw-redirect" title="Taxation in Malaysia">Malaysia</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Maldives&action=edit&redlink=1" class="new" title="Taxation in the Maldives (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Taxation_in_Mongolia&action=edit&redlink=1" class="new" title="Taxation in Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Taxation_in_Myanmar&action=edit&redlink=1" class="new" title="Taxation in Myanmar (page does not exist)">Myanmar</a></li> <li><a href="/w/index.php?title=Taxation_in_Nepal&action=edit&redlink=1" class="new" title="Taxation in Nepal (page does not exist)">Nepal</a></li> <li><a href="/w/index.php?title=Taxation_in_Oman&action=edit&redlink=1" class="new" title="Taxation in Oman (page does not exist)">Oman</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a class="mw-selflink selflink">Philippines</a></li> <li><a href="/w/index.php?title=Taxation_in_Qatar&action=edit&redlink=1" class="new" title="Taxation in Qatar (page does not exist)">Qatar</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saudi_Arabia&action=edit&redlink=1" class="new" title="Taxation in Saudi Arabia (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Taxation_in_Singapore" class="mw-redirect" title="Taxation in Singapore">Singapore</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/w/index.php?title=Taxation_in_Syria&action=edit&redlink=1" class="new" title="Taxation in Syria (page does not exist)">Syria</a></li> <li><a href="/w/index.php?title=Taxation_in_Tajikistan&action=edit&redlink=1" class="new" title="Taxation in Tajikistan (page does not exist)">Tajikistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Thailand&action=edit&redlink=1" class="new" title="Taxation in Thailand (page does not exist)">Thailand</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/w/index.php?title=Taxation_in_Turkmenistan&action=edit&redlink=1" class="new" title="Taxation in Turkmenistan (page does not exist)">Turkmenistan</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/w/index.php?title=Taxation_in_Uzbekistan&action=edit&redlink=1" class="new" title="Taxation in Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Vietnam&action=edit&redlink=1" class="new" title="Taxation in Vietnam (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Taxation_in_Yemen&action=edit&redlink=1" class="new" title="Taxation in Yemen (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_states_with_limited_recognition" title="List of states with limited recognition">States with<br />limited recognition</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Dependent_territory" title="Dependent territory">Dependencies</a> and<br />other territories</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_the_British_Indian_Ocean_Territory&action=edit&redlink=1" class="new" title="Taxation in the British Indian Ocean Territory (page does not exist)">British Indian Ocean Territory</a></li> <li><a href="/w/index.php?title=Taxation_in_Christmas_Island&action=edit&redlink=1" class="new" title="Taxation in Christmas Island (page does not exist)">Christmas Island</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cocos_(Keeling)_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cocos (Keeling) Islands (page does not exist)">Cocos (Keeling) Islands</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/w/index.php?title=Taxation_in_Macau&action=edit&redlink=1" class="new" title="Taxation in Macau (page does not exist)">Macau</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" 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