38. Match each tax with the appropriate BIR Form Final withholding tax on bank deposits Final withholding tax on tax-exempt prizes Capital gains tax on land located abroad Capital gains tax on the sale of unlisted domestic shares Finial income tax on dividends 39. Match the following transaction to the appropriate tax rate An NRFC received dividend income from another NRFC (tax sparing rules apply) An athlete receives a cash prize from a sports competition Active royalties received by a domestic corporation Interest income from an FCDU received by a NRA-ETB Long-term deposit instrument held by a non-resident citizen for only 39 months Winning from PCSO worth P5,000 received by a NRA- NETB Land and improvements located abroad sold by a Resident Citizen