tax

• Before train law 2018 below : threshold : 1,919,500
• Train law 2018 onwards           

     threshold : 3,000,000
• domestic land carriers for transport of passenger

  3%
• International air carriers passenger and cargos 3%
• Radio and tv not exceeding 10M = 3 %
• gas and water utilities

  2%
• OVERSEAS DISPATCH , message or communication

  10%
• exemption for overseas dispatch
•  Interest less than 5 years

  5%
•  Interest more than 5 years


  1%
• dividends

  0
• Rental royalties and other income

  7%
• net trading

  7%
• non banks

  5%
• net trading is cumulative within 1 year
• life insurance

  2%
• non life insurance

  5%
• agents or foreign insurance

  10%
• cockpits , cabarets , night and day club

  18%
• boxing

  10
• basketball

  15%
• Jai-alai racetracks

  30%
• horse race

  10%
• double , forecast

  4%
• owner of the horse

  10%
• stock exchange

  .6
• stock exchange

  6/10 of 1%
• Up to 25%= 4%
• over 25% but not over 33 1/3% = 2%
• over 33 1/3%= 1%