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菲律宾:菲律宾征收居民存款利息税已有多年的历史,但是征收外汇存款利息税是1997年年中开始的。 根据菲律宾国家税务局的规定,菲律宾居民和在菲律宾的外国公民、外交机构和其它团体、机构在菲银行所存的菲律宾本币比索所得到的利息收入都要纳税,税率为20％;至于菲律宾居民的外汇存款,利息税为7.5％。居民存款的利息税是由居民存款的银行代扣的。
Philippines: The Philippines has levied interest tax on resident deposits for many years, but levying an interest tax on foreign exchange deposits started in mid-1997. According to the Philippine National Revenue Agency, Filipino residents and foreign citizens in the Philippines, diplomatic agencies and other groups and institutions in the Philippines, Philippine domestic currency deposits held by the Philippine currency pesos are subject to tax on interest income tax rate of 20%; as Filipino residents Foreign exchange deposits, interest tax is 7.5%. Interest tax on residents’ deposits is withheld by the bank where residents deposit.