Income Taxation Notes

Income Taxation — Chapter 2 Notes: Taxation of IndividualsClean, organized study notes covering the full chapter on Taxation of Individuals — based on Income Taxation (2026 Edition) by Prof. Win Ballada, CPA & Susan Ballada, CPA.What's inside:Classification of individual taxpayers (resident/non-resident citizens & aliens) with quick Q&A on residency rulesSources of income — what's taxable within vs. outside the PhilippinesCompensation income, business income, and mixed income earner rulesFull income tax rate tables (2018–2022 AND 2023 onwards)Passive income, fringe benefits, and capital gains tax — with final tax ratesWorked sample computations (minimum wage earners, 8% tax option, alien employees, capital gains)Glossary of key terms (self-employed, professional, gross receipts, VAT threshold, and more)Format: PDF file — 10 pages, easy to read, save, or print.Great for: Quick review before exams, filling in gaps in your own notes, or getting a clear, condensed breakdown of a dense chapter.Note: This is a study aid summarizing key concepts from the textbook — meant to complement your copy of the book, not replace it.

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