Which of the following income is to be imposed of 10% FWT?*1 pointRoyalties for an inventionEarned by a franchisee of siomai kingDividend received by a non resident alien enganged in trade or businessShares from a domestic corporation received by a non resident citizen

The income that is imposed a 10% Final Withholding Tax (FWT) is the dividend received by a non-resident alien engaged in trade or business. Here's why:

1. Royalties for an invention: The Final Withholding Tax (FWT) rate for royalties paid to a non-resident is generally 20%, not 10%.

2. Earned by a franchisee of Siomai King: The income earned by a franchisee is subject to business income tax rates, not a flat 10% FWT.

3. Dividend received by a non-resident alien engaged in trade or business: This is the correct answer. According to the National Internal Revenue Code of the Philippines, a non-resident alien engaged in trade or business within the Philippines is subject to 10% FWT on cash and/or property dividends from a domestic corporation.

4. Shares from a domestic corporation received by a non-resident citizen: The tax rate for this income is 15%, not 10%.