Gross business income, Philippines	3,500,000.00
Gross business income, USA	2,000,000.00
Business expenses, Philippines	1,000,000.00
Business expenses, USA	1,500,000.00
Share of an individual in the net income after tax of a partnership other than GPP	50,000.00
Interest income - BPI Philippines	90,000.00
Interest income - BPI USA	70,000.00
Philippine lotto winnings	10,000.00
USA sweepstakes winnings	200,000.00
Dividend income - non-resident foreign Corp.	125,000.00
Interest income received from a depository FCDU	100,000.00
Philippine Charity sweepstakes winnings	250,000.00
Royalty income from books	75,000.00
Other winnings - Philippines	50,000.00
Prizes - Robinsons Manila	30,000.00
Dividend income from a domestic Corp.	100,000.00
Interest income from long-term investment (pre-terminated on 4th year)	10,000.00
Interest income from long-term deposit	20,000.00
Share dividend from Jollibee Foods Corporation	50,000.00

Determine the basic tax due for a resident citizen individual given the following income items:

Determine the final tax due for a resident citizen individual given the following income items:

Determine the basic tax due for a non-resident citizen individual given the following income items:

Determine the final tax due for a non-resident citizen individual given the following income items: