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SI

RKMNEMONI
CS
I
NCLUSI
ONI
NGROSSESTATE Excl
usi
veMoney

RI
PCCaReGi
VeR

Ret
ir
ementbenef
it
sfr
om empl
oyer ACP(
EXCLUSI
VE)

I
nsuf
fi
cientconsi
der
ati
on GRABEU

Pr
oceedsofLi
feI
ns. Gr
at.Ti
tl
e

Cont
emp.Ofdeat
h Bef
oremar
ri
age

Cont
’lt
ransf
er Excl
usi
ve/
per
sonal
use

Rev
oc.Tr
ansf
er

GPA VOI
DDONATI
ONS

Voi
dtr
ansf
er OFFI
CIALS

Reser
v./
Ret
ent
ionofRi
ght
s Publ
i
cOf
fi
cial

Fut
urepr
oper
ty/
inher
it

Excl
usi
ons Fai
l
uret
ocompl
ywi
thr
eqs

FUSSWUSS I
ncapaci
tat
edper
sonsw/
olegal
reps

Fi
duci
aryhei
r-
fi
dei
commi
sar
y Cr
imi
nal
off
ense

Usuf
ruct
-ownerofnakedt
it
le I
nexi
stentobj
ect

SPA Adul
ter
y/concubi
nage

Soci
alwel
fae,
char
it
/cul
tur
al LackofAccept
ance

Wardamge Spouses(
xpn:
moder
ategi
ft
s/compl
etesepar
ati
on)

USVet
erans

SSS/
GSI
S ORDI
NARYASSETS

SI
TndRUB

CPG(
EXCLUSI
VE) St
ocki
ntr
ade

SOGREEM I
nvent
ori
abl
e

Spousesown Depr
eci
abl
e

Gr
aut
ioust
it
le RPusedi
nbus.

Ri
ghtofRedempt
ion/
Exchange
SI
RKMNEMONI
CS
I
NCLUSI
ONS(
GROSSGI
FTS) Gr
atui
tousy
ungf
ir
stt
ransf
er

SHAREDCORE Wi
thi
n5y
ear
s

Spousesr
enounceshar
eincommonpr
op.

Hei
rrenounceshar
eini
nher
it
ance VATEXEMPTTRANSACTI
ONS

Adequat
econsi
der
ati
on(
lesst
han) 1.AFFECTEDSABONE

Ret
ent
ion/
Reser
vat
ionofr
ight 2.FEVER

Reser
ved-
ET 3.GODCOMES

Xpn:
Waiveddur
ingl
i
fet
ime–DT 4.PASSDAMIBEER
Unr
eser
ved(DT)
5.PROPERRES
Donat
ions(
val
i
d/er
fect
/absol
ute)

Condi
ti
onal 1.AFFECTEDSABONE

Rev
ocabl
e Agr
i/
mar
inef
oodpr
ods.

Fer
ti
li
zer
s/seeds

TRANSACTI
ONSDEEMEDSALES Feeds-
li
vest
ock,
poul
tr
y,f
ishxpn:
speci
alt
yfeeds

SCoReCr
O Coops-
agr
i/
credi
t

Shar
ehol
der
s-di
str
ibofpr
ofi
ts(
proper
tydi
vs.
) Thr
eshol
d-bel
ow3M

Consi
gment Drugsandmeds(
diabet
es,
hyper
tensi
on,
cholest
erol
)
Ret
ir
ement
/cessat
ionf
rom bus.
/VATst
atus
Speci
alLaws
Cr
edi
tor
-pay
ment(
daci
onenpago)
I
nter
nat
ional
Agr
ee
Or
igi
nal
l
yint
endedf
orsal
e
Books

Newspaper
REQUI
SITESOFVANI
SHI
NGDEDUCTI
ON

PAPI
NGV
2.FEVER
Pai
dnaest
atet
axordonor
’st
ax
Fuel
-i
mpor
toff
uel
fori
nt’
lops
Pr
oper
tyl
ocat
edi
nPH
Expor
tsal
esbynonv
at
pr
oper
tymustbei
dent
if
ied
Vessel
s/v
ehi
cles-
domest
ict
ranspor
t/i
ntl
ops
Nov
ani
shi
ngdeduct
ionpr
evi
ousl
ycl
aimed
Real
Proper
ti
es(
resi
dent
ial
pur
pose)
SI
RKMNEMONI
CS
Resi
dent
ial
props(
Lease)

3.GODCOMES

Gol
dtoBSP ZERORATEDSALEOFGOODS/
PROPS

Di
ff
erent
lyabl
ed I
nFoRM SANEXTCOmI
nG

Coops-nonagr
i,cr
edit
,el
ect
ri
c(member
scont
ib. I
ntlai
r/shipops
Lessthan15k)
Forei
gncountybound
Mergerandconsoli
dati
on
RawMat s
Seni
orCiti
zens
Speci
al aws

I
ntl
Agr
eement
s
4.PASSDAMIBEER
TI
EZA
Per
cent
aget
ax
Cust
omst
err
it
ory
Assocdues
Omni
bus
Seni
orci
ti
zens
Gol
dtoBSP(
TRAI
N:Exempt
)
Di
ff
erent
lyabl
ed

Agr
iconr
actgr
ower
s
OMNICODE
Medi
cal
,
dent
al,
hosps.Vet
sinst
it
ute.(
xpn:
proff
ee)
BODIES
I
nt’
ltr
anspor
topsofpassenger
s/car
go Bondedtr
adi
ng/
mnf
gwar
ehouse

Banksannon-
banksper
for
mingquasi
banki
ng Di
plomat
icmi
ssi
ons

Educi
nst
i. Expor
tpr
ocesszones

Empl
oyer
-empl
oyeer
elat
ionshi
p SBMA

RAHQs

5.PROPERRES ZERORATESERCI
VESANDLEASE

Pr
oft
ool
s/i
mpl
ement
s SANExTTr
ain,
Bus,
CaR

Per
sonal
/househol
def
fect
s Speci
all
aws

Requi
sit
es:
Seal
edi
nPH I
ntl
agr
eement
s

Noti
ncommer
cial
qty Non-
resi
dentout
sidePHnotengagedi
ntr
ade/
bus

Reasonabl
eti
me,
tool
swi
l
l Expor
t-
ori
ent
edent
erpr
ise
f
oll
ow
SI
RKMNEMONI
CS
TI
EZA MaReCO(
VAT)

Transpor
tbydomest
icai
r/
seacar
ri
er(
for
eign Mngtf
ees
bound)
Rent
alf
ees
I
ntl
air
/shi
pops
Commi
sions
Busi
nessout
side
Ot
her
s(unr
elat
ed)
Cust
omst
err
it
ory

Renewabl
esour
ceofener
gy
I
NCOMETAXI
NCLUSI
ONS

ROYALCoBRAPEPSIDD
AMUSEMENTTAX
Roy
alt
ies
BExBaCaMuKaCoJR
Compensat
ion
Boxi
ng 10
Bus/
trade
Basket
bal
lgames 15
Rent
als
Cabar
ets 18
Annut
ies
Musi
cLouge 18
Pensi
ons
Kar
aoke/
Videokes 18
Pr
ize/
winni
ngs
Cockpi
ts 18
Shar
eofpar
tner
sfr
om di
sti
b
Jai
Alai 30
I
nter
est
Racet
racks 30
Di
vi
dends

Gai
nsonDeal
i
ngsi
npr
ops
I
NSURANCE

HAI
RPi
n(2%)
PWD/
SENI
ORCI
TIZENS(
20%DI
SCOUNT)
Heal
thandacci
denti
ns.
FATHERISI
N
Rei
ssuance/
Rei
nst
atement
/renewal
fees
PM DhotFar
Mer
Penal
ti
es
Di
Lab
I
nvest
mentI
ncome
Funer
alandbur
ial
expenses

Admi
ssi
onf
ees:

Theat
er
SI
RKMNEMONI
CS
Recr
eat
ional Par
tner
shi
ps

Si
nehan Ent
erpr
isesr
egi
ster
edwi
thPEZA/
BCDA

Pr
ofessi
onal
medi
cal
anddent
alser
vices Joi
ntv
ent
urest
hatar
eexempt
ed

Hot
el Banksandot
herf
inanci
ali
nter
medi
ari
es

Far
e

Medi
ci
nes DEMI
NIMI
S

Rest
aur
ant
s CuTeSmALLCRi
Me

Di
agnost
ic Cl
othi
ngandUni
for
m –6000/
yr

Labor
ator
y Tangi
ble:
empl
oyeeachi
evementawar
d–10k/
yr

Shi
ft
:Ni
ght
/gr
avey
ard

I
AET Meal
all
owance

ADD:
FENCE Anni
vcel
ebofent
it
y(maj
or)

Fi
nal
Taxes(
Income) Laundr
yal
l
owance

Excl
udedi
nGI(
income) Leav
es(
monet
izedunused)

NOLCOdeduct
ed Pr
ivat
e:VL–10day
s

CGT(
income) Gov
t–VLandSL–unl
i
mit
ed

Exempt
ed(
income) CBA-
10k/
empl
oyee

Ri
cesubsi
dy2000/
mo.Or1sack/
mo.

DEDUCT:
REDI Medi
cal
benef
it
s

Ret
ent
ionf
orr
easonabl
eneeds Empl
oyee10k/
yr

Di
vi
dent
sact
ual
l
y/const
ruct
ivel
ypai
d Dependent
s350/
mo.
:

I
ncomet
axpai
d

: EXCLUSI
ONSFROM GROSSPHI
LBI
LLI
NGS

Ent
it
iesexempt
edf
rom I
AET NORWAY

PI
PEJoB Non-
rev
enuepassanger
s

Publ
i
clyhel
dcor
por
ati
ons Ref
undedt
icket
s

I
nsur
ancecompani
es I
ncaseofTwo-
wayt
icket
s,y
ungr
etur
ntr
ip
SI
RKMNEMONI
CS
CORPSEXEMPTEDWI
THMCI
T/RCI
T

REQUI
SITES:
IMPOSI
TIONOF2.
5%GBP HALaMALEBuBuCoLI
MUTCo

MOROCCO Hor
izont
alor
gs(
nonpr
ofi
t)

Mai
l
,baggage,
per
sons,
car
goes Agr
icul
tur
al(
nonpr
ofi
t)

Or
igi
nat
ingf
rom PH, Labor(
nonpr
ofi
t)

Ot
heri
ncomeexcl
uded Mut
ual
Aidassoc

Car
ri
ernai
nter
nat
ional
yungt
axpay
er Fr
ater
nal
orgsunderl
odgesy
s.

Cont
inuousanduni
nter
rupt
edf
li
ght Or
gs.Or
gani
zedbyempl
oyeesf
orcommonbenef
it

Busi
nessl
eague

CORPORATI
ONS Boar
doft
rade

PAJOI
NACCOASI
N ChamberofCommer
ce

Par
tner
shi
p Li
bingan/
cemet
eryCos.

Joi
ntacct
s/st
ococos. Mut
ual
sav
ingsbank/
coopbank

Associ
ati
ons

I
nsur
ancecos. NOCARCURVES

xpn:
GPP,Companiedorgani
zedforpet
rol
eum, nonst
ock/
nonpr
ofi
tor
g/cor
ps
geot
her
mal,coal
,otherener
gyresour
ces.
Char
it
abl
e

At
hlet
ic
SPECI
ALRFCs
Rel
i
gious
BORACAI
Cul
tur
al
EFCDS
Rehabofv
eter
ans
NRFCs

Domesticcorpor
ati
onssubjectto10%tax(non-
pr
ofi
thospital
sandpropri
etaryeducat
ional FARTEDSAFACE
i
nsti
tut
ions) Far
mer
s/t
yphoons/
fir
einsur
ance

Mut
ual
tel
ephone

Mut
ual
Dit
ch/
ir
ri
gat
ion

Sal
esagent
s(f
armer
s/f
rui
tgr
ower
s)
SI
RKMNEMONI
CS
Ci
vi
cleague-
--
>soci
alwel
far
e St
ockt
rans.Tax

Educi
nst
it
uti
ons Publ
Icof
fer
ingofshar
es

Bank

CORPSEXEMPTEDFROM MCI
T Fi
nanci
ali
nst
it
uri
ons

SPEND10

SRFC Reasonabl
eneedsofthebusinesswhi
chal
l
ow
ret
enti
onofret
ainedear
nings
NRFC
ExpLaI
nALL100%
Deposi
tar
ybanksunderFCDS
1.Expansi
onpr
oject
s
Speci
alDC-
Subj
ectt
oCGT
2.Laworr
egulat
ionr
equi
resr
etent
ion(
e.g.
,
tr
easur
yshar
es)
SPECI
ALDCs 3.I
nv est
mentsinPH(i
ncasesofsubsi
diar
yof
Pr
opr
iet
aryeduc.I
nst
. for
eigncorpor
ati
on)

Nonpr
oft 4.Acqui
sit
ionofequi
pment

GOCC 5.Loancovenantunderl
egi
ti
mat
ebusi
ness
arr
angement

6.100%ofpai
dupcapi
tal
(li
mit
)
PERCENTAGETAX

DI
3TOFWALA

STOPBF
*
*Goodl
uckmgabeb!
!-Mar
ti
n
Domest
iccar
ri
ers
*
**Manyt
hanksSi
rKf
ort
heassi
stance
I
ntl
car
ri
er
*
***
WATCHASTARI
SBORNOCT10
3m t
hreshol
d(bel
ow)

Ov
erseascomm.

Fr
anchi
set
ax

Wi
nni
gs

Amusement

Li
fei
nsi
rance

Agentoff
orei
gni
nsur
nace