Company: YDDL
Filing Date: 2025-07-11
Form Type: F-1/A
Source: 0001213900-25-062908
Chunk: 122

Company: One & one Green Technologies. INC
Filing Date: 2025-07-11
Form: F-1/A
Chunk 122
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able Income                      |     | Tax Due                                                    |
| Not over PhP 250,000.00                             |     | Exempted from Personal Income Tax                          |
| Over PhP 250,000 but not over PhP 400,000.00        |     | 15% of the excess over PhP 250,000.00                      |
| Over PhP 400,000.00 but not over PhP 800,000.00     |     | PhP 22,500.00 + 20% of the excess over PhP 400,000.00      |
| Over PhP 800,000.00 but not over PhP 2,000,000.00   |     | PhP 102,500.00 + 25% of the excess over PhP 800,000.00     |
| Over PhP 2,000,000.00 but not over PhP 8,000,000.00 |     | PhP 402,500.00 + 30% of the excess over PhP 2,000,000.00   |
| Over PhP 8,000,000.00                               |     | PhP 2,202,500.00 + 35% of the excess over PhP 8,000,000.00 |

Corporate Income Tax A domestic corporation is taxed on their worldwide income; while a non -residentcorporation is taxed only on their Philippine -sourcedincome. Effective July 1, 2020, the CREATE Act reduced the corporate income tax rate for domestic corporations and resident foreign corporations (RFCs) from thirty percent (30%) to twenty five percent (25%). Further, the corporate income tax will be reduced by one percent (1%) per year from 2023 to 2027. For domestic corporations which are classified as micro, small, or medium -sized(i.e., total assets of PhP 100 million and below, and with net taxable income of PhP 5 Million and below), the corporate tax rate is set at a preferential rate of twenty percent (20%). For non -residentforeign corporations, the corporate income tax is set at twenty five percent (25%). Effective January 2022, the corporate income tax rate for regional operating headquarters (ROHQs) is increased from ten percent (10%) to twenty five percent (25%). From July 2023, the minimum corporate income tax (MCIT) reverts