Section 21
SEC. 21. Rates of tax on citizens or residents. A tax is hereby imposed upon the taxable net income received during each taxable year from all sources by every individual, whether a citizen of the Philippines residing therein or an alien residing in the Philippines determined in accordance with the following schedule: Provided, however, That non resident citizens shall be subject to tax under this schedule only on citizens shall be subject to tax under this schedule only on income derived by them from sources within the Philippines. Not over P2,000 (3%) Over P2,000 but not over P 4,000 P 60 plus 6% of excess over P 2,000 Over P4,000 but not over P 6,000 P 180 plus 9% of excess over P 4,000 Over P6,000 but not over P 8,000 P 360 plus 12% of excess over P 6,000 Over P8,000 but not over P 10,000 P 600 plus 14% of excess over P 8,000 Over P10,000 but not over P 12,000 P 880 plus 16% of excess over P 10,000 Over P12,000 but not over P 14,000 P 1,200 plus 18% of excess over P 12,000 Over P14,000 but not over P 16,000 P 1,560 plus 20% of excess over P 14,000 Over P16,000 but not over P 18,000 P 1,960 plus 22% of excess over P 16,000 Over P18,000 but not over P 20,000 P 2,400 plus 24% of excess over P 18,000 Over P20,000 but not over P 24,000 P 2,880 plus 27% of excess over P 20,000 Over P24,000 but not over P 28,000 P 3,960 plus 30% of excess over P 24,000 Over P28,000 but not over P 32,000 P 5,160 plus 33% of excess over P 28,000 Over P32,000 but not over P 36,000 P 6,480 plus 36% of excess over P 32,000 Over P36,000 but not over P 40,000 P 7,920 plus 39% of excess over P 36,000 Over P40,000 but not over P 46,000 P 9,460 plus 42% of excess over P 40,000 Over P46,000 but not over P 52,000 P 12,000 plus 44% of excess over P 46,000 Over P52,000 but not over P 58,000 P 14,640 plus 46% of excess over P 52,000 Over P58,000 but not over P 64,000 P 17,400 plus 48% of excess over P 58,000 Over P64,000 but not over P 70,000 P 20,000 plus 50% of excess over P 64,000 Over P70,000 but not over P 78,000 P 23,280 plus 52% of excess over P 70,000 Over P78,000 but not over P 86,000 P 27,440 plus 54% of excess over P 78,000 Over P86,000 but not over P 94,000 P 31,760 plus 56% of excess over P 86,000 Over P94,000 but not over P 102,000 P 36,240 plus 57% of excess over P 94,000 Over P102,000 but not over P 110,000 P 40,800 plus 58% of excess over P 102,000 Over P110,000 but not over P 1200,000 P 45,440 plus 59% of excess over P 110,000 Over P120,000 but not over P 130,000 P 51,340 plus 60% of excess over P 120,000 Over P130,000 but not over P 140,000 P 57,340 plus 61% of excess over P 130,000 Over P140,000 but not over P 150,000 P 63,440 plus 62% of excess over P 140,000 Over P150,000 but not over P 160,000 P 69,640 plus 63% of excess over P 150,000 Over P160,000 but not over P 180,000 P 75,940 plus 64% of excess over P 160,000 Over P180,000 but not over P 200,000 P 88,740 plus 65% of excess over P 180,000 Over P200,000 but not over P 250,000 P 101,740 plus 66% of excess over P 200,000 Over P250,000 but not over P 300,000 P 134,740 plus 67% of excess over P 250,000 Over P300,000 but not over P 400,000 P 168,240 plus 68% of excess over P 300,000 Over P400,000 but not over P 500,000 P 236,240 plus 69% of excess over P 400,000 Over P500,000 P 305,240 plus 70% of excess over P 500,000 Provided, further, That on the income of non-resident citizens from all sources without the Philippines, there is hereby imposed a tax on the gross amount of such income after deducting therefrom the following: (a) An allowance for personal exemption in the amount of two thousand dollars (U.S. $2,000.00), if the person making the return is a single person or a married person legally separated from his or her spouse; or four thousand dollars (U.S. 84,000.00), if the person making the return is a married man or head of the family, as defined in Section twenty-three of this Code; and (b) The total amount of the national income tax actually paid to the government of the foreign country of his residence. The Philippine income tax on the adjusted gross income shall be computed in accordance with the following schedule: If the amount subject to tax is: Not over $6,000.00 1% Over 56,000.00 but not over §20,000.00 2% Over $20,000.00 3% Every non-resident citizen availing of the special rates provided herein is required to support his declaration of gross income, exemptions and deductions claimed by attaching to his Philippine income tax return a copy of the income tax return he has filed with the government of the foreign country of his residence.