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Income Taxes - Summary of Reconciliation Between the Provision for Income Tax at the Applicable Statutory Tax Rate and the Actual Provision for Corporate Income Tax (Details) - PHP (₱) ₱ in Millions | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Major components of tax expense (income) [abstract] |  |  |
Provision for income tax at the applicable statutory tax rate | ₱ 3,377 | ₱ 8,538 | ₱ 9,906
Tax effects of: |  |  |
Equity share in net loss (income) of associates and joint ventures | 427 | (284) | (20)
Nondeductible expenses | 145 | 558 | 144
Loss (income) not subject to income tax | 16 | (50) | (27)
NOLCO/MCIT expiration | 3 | 248 | 352
Tax adjustment due to CREATE |  | 94 |
Special deductible items and income subject to lower tax rate | (141) | (204) | (537)
Income subject to final tax | (185) | (186) | (189)
Difference between Optional Standard Deduction, OSD, and itemized deductions | (765) | (610) | (426)
Net movement in unrecognized deferred income tax assets and other adjustments | (103) | (626) | (762)
Actual provision for corporate income tax | ₱ 2,774 | ₱ 7,478 | ₱ 8,441

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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