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Showing 1–4 of 4 articles for “final tax”

How Gaming Operations Are Taxed in the Philippines: PAGCOR Fees and Franchise Tax

Understand how gaming operations are taxed in the Philippines, including PAGCOR licence fees, the 5% franchise tax, and the final tax on jackpot winnings.

Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR

The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.

Gross Receipts TAX Including Final TAX IN THE TAX Base FOR Banks

Tax Evasion vs Deficiency: When Can the Government Prosecute?

Philippine Supreme Court explains when the government can file tax evasion charges and when a final tax assessment must come first.