Bureau of Internal Revenue

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    Date: 2021-08-24 15:59:10.180096

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    Date: 2021-08-24 19:44:17.193976

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    Date: 2021-08-25 22:30:46.390935

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Taxation

Requested from BIR by G. Orlando at 03:59 PM on Aug 24, 2021.
Purpose: Research paper
Date of Coverage: 08/24/2021 - 08/24/2021
Tracking no: #BIR-185600116322

Orlando 03:59 PM, Aug 24, 2021 

This is in connection with our queries dated August 18 2021, we have a follow up question regarding to your answer dated August 23, 2021.

A lotto winnings derived from outside the Philippines are subject to income tax on the part of the Filipino citizen, regardless of whether or not he brings it to the Philippines. The winnings however are subject to regular income tax rate which ranges from 0% to 35% depending on the amount of winnings. How about the 20% final withholding tax under the TRAIN Law, is it applicable also to the winner even it is derived from outside the Philippines? Thank you!

Du 07:44 PM, Aug 24, 2021 

August 24, 2021

Dear Mr. Orlando,

Thank you for your request dated Aug 24, 2021, under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Taxation.

We received your request on Aug 24, 2021 and will respond on or before Sep 14, 2021 03:59:10 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://savethedatev211152018-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi0xODU2MDAxMTYzMjIM, for request with ticket number #BIR-185600116322.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer

Decision Maker 10:30 PM, Aug 25, 2021 

August 25, 2021

Mr. Capusan,

In reply to your query, please be informed that the final withholding tax applies only on income derived within the Philippines. Thanks!

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