| Taxable Income |
Specified
Percentage |
| Taxable income of individual from trade or investment |
25 |
| Taxable incomeof company or trust |
25 |
| Taxable income of pension fund from trade or investment |
15 |
| Taxable income of licensed investor (before the end of the
5th year of his or her operations as such) |
0 |
| Taxable income of licensed investor (after the 5th year of
his or her operations as such) |
25 |
| Taxable income of holder of of special mining lease |
15 |
| Taxable income of company or trust derivied from mining operations
|
25 |
Taxable income of person engaged in in approved BOOT or
BOT arrangement:
- First 5 years of the arrangement
- Second 5 years of arrangement
|
0
15 |
| Taxable income of industrial park developer (before the
fifth year of his or her operations as such)
|
0 |
| Taxable income of industrial park developer (after the fifth
year of his/her operation as such) |
25 |
| Taxable income of operator of a tourist facility in
approved tourist development zone (before the fifth year
of his or her operation as such)
|
0 |
| Taxable income of operator of tourist facility in approved
tourist development zone (after the fifth year of his/her operation
as such) |
25 |
Taxable income from a manufacturing company which
exports 50% or more of its output
|
20 |
| |
|
| |
|
