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MINIMUM CORPORATE INCOME TAX (MCIT ) Sec. 27 (E) and Sec. 28 (A) (2) Revenue Regulations No. 9-98

MINIMUM CORPORATE INCOME TAX (MCIT ) Sec. 27 (E) and Sec. 28 (A) (2) Revenue Regulations No. 9-98 Revenue Memorandum Circular No. 4-2003 Revenue Regulations No. 12-2007 Revenue Memorandum Circular 24-2008. M C I T on Domestic Corp. 2% of the gross income whether calendar or fiscal year

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MINIMUM CORPORATE INCOME TAX

MINIMUM CORPORATE INCOME TAX. What is MCIT? The MCIT is imposed whenever such corporation has zero or negative taxable income or whenever the amount of the MCIT is greater than the regular corporate income tax due from such corporation. Why is there an MCIT?

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Mcit - PowerPoint PPT Presentation

MINIMUM CORPORATE INCOME TAX (MCIT ) Sec. 27 (E) and Sec. 28 (A) (2) Revenue Regulations No. 9-98

MINIMUM CORPORATE INCOME TAX