Midterm Reviewer

• 20% - Interest Income on INDIVIDUAL
• 20% - Interest Income on CORPORATION
• 15% - Interest Income FCDU on INDIVIDUAL
• 15% - Interest Income FCDU on CORPORATION
• Source of Dividends: Domestic, Recipient: Individuals - 10% (except NRA-NETB 20%)
• Source of Dividends: Domestic, Recipient: Corporation - Exempt (Except NRFC 25%)
• Source of Dividends: Foreign, Recipient: Individual - Regular Tax
• Source: Books, literary works, and musical compositions, Recipient: Individual - 10%
• Source: Books, literary, and musical compositions, Recipient: Corporation - 20%
• Source: Other Source, Recipient: Individual - 20%
• Source: Other Source, Recipient: Corporation - 20% (Except NRA and NRFC Cinematographic films and similar works 25%)