BIR, description of Income tax

 

소득세 관련 자료를 업데이트합니다. [ 다운로드 http://cafe.naver.com/oneduassociation/315 ]

 

필리핀의 일반세금 관련하여 개요를 정리해서 올려드리겠습니다만,

 

일반적인 소득세 관련하여 정리하여 올려드립니다.

 

자세한 자료는 BIR 사이트에 있습니다.

 

Description of Income Tax

Income Tax is a tax on a person's income, emoluments, profits arising from property, practice of profession, conduct of trade or business or on the pertinent items of gross income specified in the Tax Code of 1997 (Tax Code), as amended, less the deductions and/or personal and additional exemptions, if any, authorized for such types of income, by the Tax Code, as amended, or other special laws.