Practice question
A commission paid for services under an established employment relationship is ordinarily what income category, absent exclusion?
- A gift solely because variable
- Always passive royalty
- Always a partner’s distribution
- Compensation income
- Automatically exempt interest
Legal references
- BIR Revenue Regulations 8-2018, compensation, minimum-wage and professional/GPP rules, read with subsequent amendments: https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%208-2018.pdf
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