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Webtuition fee & all charges, by whatever name called, excluding the amount which is refundable) exceeding Rs. 200,000 per annum (other than an amount paid by way of scholarship) @ 5% from the. person not appearing in the Active Taxpayer List. All the students for session 2024 are allowed to pay the tution fee on a quarterly, six-monthly. WebNov 24, 2024 · The DOD shall not extend beyond 30 days from the receipt of the NOD. During the DOD, the taxpayer shall present the explanations and arguments against the BIR’s findings, and show/submit corresponding supporting documents. If the taxpayer needs additional time to present the supporting documents, he will be allowed to submit such … WebIntention to avail of the preferential 8% tax in lieu of income and business tax must be signified in the taxpayer’s 1st Quarter return of the taxable year as provided under RR 8 … blackwing products