Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers and real estate brokers) if gross income exceeds P720,000 - Corporate Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (such as real estate consultants, real estate appraisers, and real estate brokers) if gross income for the current year did not exceed P720,000 - Corporate Income payments to certain contractors - Corporate Rentals: On gross rental or lease for the continued use or possession of personal property in excess of ten thousand pesos (P10,000) annually, and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity poles, satellites, transmission facilities and billboards - CorporateĬinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors - Corporate Other recipients of talent fees if gross income exceeds P720,000 Other recipients of talent fees if gross income for the current year did not exceed P720,000 Insurance agents and insurance adjusters if gross income for the current year did not exceed P720,000 Management and technical consultants if gross income exceeds P720,000 - Corporateīusiness and bookkeeping agents and agencies if gross income for the current year did not exceed P720,000īusiness and bookkeeping agents and agencies if gross income exceeds P720,000 Management and technical consultants if gross income for the current year did not exceed P720,000 - Corporate Professional athletes including basketball players, pelotaris, and jockeys if gross income exceeds P720,000Īll directors and producers involved in movies, stage, radio, television, and musical productions if gross income for the current year did not exceed P720,000Īll directors and producers involved in movies, stage, radio, television, and musical productions if gross income exceeds P720,000 Professional athletes including basketball players, pelotaris, and jockeys if gross income for the current year did not exceed P720,000 Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income exceeds P720,000 Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees if gross income for the current year did not exceed P720,000 Professionals (lawyers, CPAs, engineers, etc.) if gross income exceeds P720,000 - Corporate Professional (lawyers, CPAs, engineers, etc.) if gross income for the current year did not exceed P720,000 - Corporate
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