winner, loser, exemption
minimum wage earners
winner
earners with taxable income of 250,000 (deducted only the sss pag-ibig etc)
winner
individuals who receive bonuses
winner
members of cooperatives
winner
senior citizens
winner
person with disabilities
winner
bureau of internal revenue BIR
winner
bureau of customs- collectors from the imported products
winner
consumers due to the hike in excise taxes of oil products
loser
buyers of new vehicles
loser
house apartments renters with rental fees below 10,000
loser
lotto winners
loser
individuals receive royalties and interest from the bank deposit
loser
religious institution
exemption
charitable institutions like pcso and foundations
exemption
non-profit non-stock educational institutions (private schools)
exemption
non-profit cemeteries (public cemeterys)
exemption
government institutions (agencies)
exemption
foreign diplomats (the ambassadors representing philippines and other countries)
exemption