TRUE OR FALSE: 

Income from cinematographic films and similar works by a non-resident alien not engaged in trade or business in the Philippines is taxed at 15% final tax.

1. A widow or widower can be a head of the family
2. 
   
3. Partnership other than a general professional partnership is also taxable on its income as a general professional partnership..
4.  
5. Creditable withholding tax withheld from income is added to the tax due to arrive at tax payable. 
6.  
7. Generally, the fringe benefit tax which shall be withheld by the employer is imposed at 32%, 33% and 34% depending on the applicable year.
8.  
9. Fringe benefit received by a non-resident alien individual not engaged in trade or business in the Philippines is subject to a fringe benefit tax of 25% based on the grossed up monetary value of 
10.  
11. The monetary value of the fringe benefit is not always equal to the actual amount received by the employee when the fringe benefit is beneficial to both the employee and the employer.
12.  
13. If the fringe benefit is granted or furnished by the employer in property other than money but ownership is not transferred to the employee, the value of the fringe benefit is equal to the depreciation value of the property.
14.  
15. Household of the employee borne by the employer such as salaries of household help, personal driver, or other similar personal expenses are taxable fringe benefits.
16.  

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