You are on page 1of 1

6LQFH WKH WD[ FROOHFWHG E\ WKH JRYHUQPHQW LV WKURXJK WKH VHOI DVVHVVPHQW PHWKRG WKHUH DUH QX H WR DYRLG WD[DWLRQ

7R FRXQWHU WKH HYDVLYH PHWKRG XVHG E\ WD[ SD\HUV WKH JRYHUQPHQW \HDUO\ UH FORVHG WR WKHVH HYDVLYH PHWKRGV 6WLOO WKHUH LV URRP IRU PRUH FRUUHFWLRQV WR EH PDGH WR P HU LV FRUUHFW DQG GRQH LQ JRRG IDLWK 8QGHU PHQWLRQHG DUH VRPH UHFRPPHQGDWLRQV WR WKH JRYHU OHV FDQ EH ILOOHG WR DVVXUH WKDW WKH DVVHVVPHQW GRQH LV WUXH DQG FRUUHFW WR WKH WD[ SD\HUV NQ LFK WKH LQFRPH WD[ LV FROOHFWHG E\ WKH JRYHUQPHQW D 6DODU\ E ,QFRPH IURP SURSHUW\ F ,QFRPH IURP EXVLQHVV G &DSLWDO JDLQV H

,QFRPH IURP RWKHU VRXUFHV +HDGV PHQWLRQHG LQ WKH )%5 ,QFRPH 7D[ 0DQXDO 3DUW <HDU Salary 7KH EHVW ZD\ WR FKDUJH LQFRPH WD[ RQ VDODU\ LV WR FKDUJH LW DW VRXUFH WKLV PHWKRG LV DSSO H WD[ RQ EHKDOI RI WKH JRYHUQPHQW IURP WKH HPSOR\HH $QRWKHU DGGLWLRQ FRXOG EH GRQH WR PDNH KH HPSOR\HU WR ILOH WKH LQFRPH WD[ UHWXUQ IRU HDFK HPSOR\HH ZLWK WKHLU RZQ WD[ UHWXUQ DW \HDU UJHDEOH LQFRPH LV VWDUWLQJ IURP 5V SHU DQQXP WKH SRVVLELOLW\ RI WKH SHUVRQ ZRUNLQJ LP Income from Property 7KH VSUHDG RI WD[ FROOHFWLRQ IURP WKLV LQFRPH LV YHU\ EOHDN WKLV VKRZV WKDW WD[ SD\HUV DU V LQFRPH WR EH GHFODUHG WKH JRYHUQPHQW LQLWLDOO\ QHHGV WR FRPSXWH DOO WKH ODQG UHJLVWULHV RQO HV PHQWLRQHG LQ LW 0DNLQJ LW FRPSXWHUL]HG DQG LQLWLDWLQJ WKH PDUNHW YDOXH IRU HDFK SURSHUW\ DOO\ WKH VHOOHU DQG WKH EX\HU ZLOO EH RQ UHFRUG WKDW DW ZKDW SULFH WKH SURSHUW\ ZDV ERXJKW DQ FRQGO\ WKH PDUNHW YDOXH ZLOO DVFHUWDLQ WKDW WKH YDOXH SDLG ZDV DW SDU RU QRW

8VXDOO\ WKH SUDFWLFH LV WKDW WKH EX\HU DQG WKH VHOOHU ZLWK PXWXDO FRQVHQW WU\ WR GHFODUH WKH U MXVW WR DYRLG KLJK WD[HV Income from Business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apital Gains %\ NHHSLQJ D ILUP WUDFN UHFRUG RI DOO WKH DVVHWV SXUFKDVHG DW WKH WLPH ERXJKW LW FDQ HDVL Q LV WD[DEOH RU QRW 2Q WKH RWKHU KDQG LI DQ LQFHQWLYH LV SDLG WR WKH EX\HU IRU EX\LQJ D FDSL KH VHOOHU FDQ EH WD[HG DVVHVVLQJ WKH JDLQ WKH SHUVRQ HDUQHG Income from Other Sources 7KHUH DUH VWLOO YHU\ VOLP FKDQFHV \RX FDQ FDWFK WKH LQFRPH IURP RWKHU VRXUFHV EHVLGH WKH V WLQJ WKH EDQNLQJ DQG FRPSXWHUL]LQJ WKH V\VWHP ZH FDQ KDYH D FRPSOHWH FKHFN RQ ZKHWKHU WKH WUD

You might also like