Always CIR who issues the ruling. You appeal rulings to the secretary of the department of finance 1st?

Husband Salary 20,000 Income 94,080/.98 = 96,000 Less: expense (50,000) Net Income 66,000 Less: PE 50,000 AE 50,000 Net Loss 34,000 Not subject to income tax Wife Income for Ws parlor business 60,000 Income from rental property 70,000 Less: Parlors business (20,000) Rental property (30,000) 80,000 PE. 50,000 30,000 tax 500 + 2000 = 2500 with surcharges! surcharge => 0.25% per year. Either divided by [12 months divided by 3 months].. or times 3 months divided by 12.. 3 months kc 3 months siya late! At 12 months kc 12 months = 1 year 0.25*2500 / [12/3] or 0.25*2500*3/12 2500 + 156.25 = 2,656.25