Professional Documents
Culture Documents
Taxation
Taxes
Thus:
a. Taxes are enforced contributions
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1. It is an enforced contribution.
2. It is generally payable in money.
3. It is proportionate in character.
4. It is levied on persons, property, or the exercise of
a right or privilege (Excise tax).
5. It is levied by the State which has jurisdiction over
the subject or object of taxation.
6. It is levied by the law-making body of the State.
7. It is levied for public purpose or purposes.
PURPOSES OF TAXATION
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LIFEBLOOD DOCTRINCE
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NECESSITY THEORY
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Some rules:
An exemption from taxation does not include
exemption from a special assessment.
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1. Income tax
2. Transfer taxes
a. Estate tax
b. Donor’s tax
3. Percentage taxes
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b. Other percentage
taxes
4. Excise taxes
B. Local/Municipal Taxes
CLASSIFICATION OF TAXES
2. Property tax
3. Excise tax
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As to purpose
1. General/Fiscal/Revenue tax
2. Special/regulatory tax
1. Direct tax
2. Indirect tax
1. National tax
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2. Local tax
1. Specific tax
2. Ad valorem tax
As to graduation or rate
1. Proportional tax
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3. Regressive tax
Aspects of taxation
TAX SYSTEMS
Constitutional Mandate
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1. Fiscal adequacy
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3. Administrative feasibility
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Art. X, Sec. 5
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living in a
civilized
society.
Amount of Generally no Amount No amount
imposition limit as to the imposed imposed,
amount of should not be since it is
tax to be more that property
imposed. that sufficient which is
to cover the taken.
cost of the
license and
the
necessary
expenses of
regulation.
Relationship Subject to Relatively Subject to
to the certain free from certain
Constitution Constitutional Constitutional Constitutional
limitations limitations limitations
and is (e.g. inferior to
superior to the non-
the non- impairment of
impairment contracts
provisions. clause).
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INHERENT LIMITATIONS
INHERENT LIMITATIONS
4. International comity.
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International comity
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CONSTITUTIONAL LIMITATIONS
CONSTITUTIONAL LIMITATIONS
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10. Others
a) Grant of tax exemption
f) Grant of franchise
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Is classification allowed?
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Tiu v. CA,
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Poll tax
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1. GRANT OF EXEMPTION
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6. GRANT OF FRANCHISE
SITUS OF TAXATION
SITUS OF TAXATION
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5. Source of income.
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Exceptions:
1. When it is inconsistent with the express
provisions of the statute.
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1. Domicilliary theory
2. Nationality theory
3. Source law
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Multiplicity of suits
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DOUBLE TAXATION
1. Taxing twice;
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1. Shifting
2. Capitalization
3. Evasion
4. Exemption
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5. Transformation
6. Avoidance
SHIFTING
1. Forward shifting
2. Backward shifting
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3. Onward shifting
Statutory taxpayer
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TAX EVASION
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TAX AVOIDANCE
TAX EXEMPTION
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1. Total
2. Partial
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1. National government
2. Local governments
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General rule
Exceptions
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TAX AMNESTY
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7. Special laws
Tax treaty
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1. Revenue Regulations;
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BIR rulings
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TAXPAYER’S SUIT
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INCOME TAXATION
In general
INCOME TAX
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INCOME
What is income?
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1. Capital
2. Labor
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SOURCES OF INCOME
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Sources of income
TAXABLE INCOME
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1. Actual receipt;
2. Constructive receipt.
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Scholarships/fellowships – YES
Stock dividends – NO
1. Severance test
Severance test
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2. Compensation income
3. Non-compensation income
CLASSES OF INCOME
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2. Ordinary gain
a. Business income
b. Compensation income
c. Passive income
d. Other income from whatever source derived,
e.g. Found treasure.
Capital gains
Ordinary gains
Business income
Passive income
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Passive income
1. Interest income
2. Rentals/ leases
3. Royalties
4. Dividends
1. Schedular system
2. Global system
Schedular system
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Global system
2. Nationality
3. Residence
1. Individuals
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a. Resident citizens
b. Non-resident citizens
c. Resident aliens
d. Non-resident aliens
2. Corporations
a. Domestic corporations
3. Special
b. Insurance companies
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Corporation
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The father sold his rights over two parcels of land to his
four children sho that theycan build their residence, but the
latter after one year sold them and paid the capital gains.
The Commissioner, acting on the theory that the children
had formed an unregistered partnership or joint venture
within the meaning of Sections 24a and 84b of the Tax
Code, required the siblings to pay corporate income tax.
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Pascual v. Commissioner
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1. Resident citizen
2. Domestic Corporations
Who are taxed only in their income from sources within the
Philippines?
1. Non-resident citizen
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3. Domestic corporation
Forgiveness of indebtedness
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Considered as income
How taxed?
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Illustration:
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2. Passive income
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taxable
partnership, etc. 6, 8 & 10
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TAX ON CORPORATIONS
CORPORATE TAXPAYER
It excludes:
In General
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1. GSIS
2. SSS
4. PCSO
5. PAGCOR
2. Royalties – 20%
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2. force majeure;
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Section 27 A Section 27 E
Gross Income Equivalent to gross sales less sales
returns, discounts and allowances and
cost of goods sold.
Cost of goods sold Includes all business expenses directly
incurred to produce the merchandise
to bring them to their present location
and use
rendering the
service and,
2. Cost of facilities
directly utilized
in providing
service such as
depreciation
and rental or
equipment used
and cost of
supplies.
For banks it
includes interest
expense.
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1999 – 33%
2000 onwards – 32%
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4. Intercorporate dividends
1997 – 35%
1998 – 34%
1999 – 33%
2000 – 32%
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2. Intercorporate dividends
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Coverage
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GROSS INCOME
Gross income
7. Dividend. SITUS
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Rules:
1. The income is purely within if the income derived
from the Phil. Source is more than 85%
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FRINGE BENEFIT
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1. Housing;
2. Expense account;
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4. De minimis benefits
a. Housing benefits
b. Vehicles
c. Household personnel
d. Membership in a social or athletic club or
similar organization
e. Travelling expense benefit
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DE MINIMIS BENEFITS
De minimis benefits
d. Uniforms;
e. Medical benefits;
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INTEREST INCOME
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Rules:
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RENTALS
Operating lease
Financial lease
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c. Advanced rentals
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DIVIDEND INCOME
Dividends
1. Cash
3. Property dividend
4. Liquidating dividend
Stock dividend
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Liquidating dividend
Disguised dividends
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EXCLUSION
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Subject to tax if :
Example:
A transferred to B his life insurance policy. The value
of the policy is P1 M. B paid a consideration amounting to
P300,000. B continued paying the premiums after the transfer
such that the premiums amounted to P200,000. Upon the
death of the insured, the P1 M may be received by the heirs.
Problem:
A obtained a life insurance policy for B. B is the
president of A’s corporation. Corp. has an insurable interest
in the life of its officers, so premiums may be paid by the
employer A. Upon the death of B, his designated
beneficiaries will receive the proceeds.
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Answers:
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Problem:
A took out an endowment policy amounting to P1 M.
He paid premiums amounting to P800,000. Upon the maturity
of the policy, A received that P1M.
How much is the taxable amount?
Answer:
That is P1,000,000. – value of endowment policy
LESS: P 800,000. – representing amount of premium
===============================================
P 200,000. – taxable amount
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Example:
If a person suffered injury as a result of a vehicular
accident, and an action is filed in court, the Court awards
the following:
Moral - P100,000.
Exemplary - P100,000.
Actual - P 60,000. (hospitalization expenses)
P 20,000. (repair of car)
P 60,000. (loss of income)
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1. Foreign governments;
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DEDUCTIONS
IN GENERAL
Deductions
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Deduction v. exemption
Deduction v. exclusion
Kinds of deductions
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1. Expenses
2. Interest
3. Taxes
4. Losses
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5. Bad debts
6. Depreciation
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1. Itemized deduction
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Example:
If you have business here in Manila and you also
have business in Tawi-tawi, what is the expense that you may
incur in Tawi-tawi which you may not possibly incur in
Manila?
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Rules on repairs
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Travel expenses
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Tax home
RENTAL EXPENSE
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1. Reasonable in amount
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1. Advertising expense
2. Promotional expenses
3. Litigation expenses
INTEREST EXPENSE
Interest
Back-to-back interest
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Question 1:
What about that interest on unclaimed salaries of the
employees, is that interest deductions?
Answer/Held:
NO, because there is no obligation or indebtedness.
It is the fault of the employees in case they failed to claim
their salaries.
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Question 2:
What about that interest charged to the capital of
the taxpayer, is that deductible?
Answer:
Interest on cost-keeping purposes is not deductible.
This does not arise under an interest-bearing obligation.
Question 3:
What about interest on preferred stock, is this
deductible?
Answer:
As a rule, interest on preferred stock is not
deductible, because there is no obligation to speak of. It is in
effect an interest on dividend. The reason why it is not
deductible is that the payment is dependent upon the
profits of the corp. It will only be paid if the corp. earn profits.
And would not be paid of the corp. incurs losses.
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A. NO. You can only deduct the same when the installment
is due a particular year.
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Related taxpayers:
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by:
a. 41% - Beginning January 1, 1998
b. 39% - Beginning January 1, 1999
c. 38% - Beginning January 1, 2000 of the
income subject to final tax.
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TAXES
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TAX CREDIT
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Proof of credits
Limitations on credit
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LOSSES
Losses
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2. Casualty losses
6. Wagering losses
Casualty loss
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WASH SALE
Wagering losses
Abandonment losses
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Problem:
Supposed the taxpayer had a building
constructed on a parcel of land. He owned this as
well as the building erected thereon. He had
business and his business was conducted within
the premises. Then, he decided to remove such
building as to construct a new building for new
business.
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BAD DEBTS
Bad Debts
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DEPRECIATION
The idea here is not to recover profit, but to recover the cost
of property invested in business. When the properties are
used in trade, business or profession of the taxpayer, the law
considers or recognizes the gradual loss or sale of property.
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► The idea here is not for profit but to recover the cost of
investment through this allowance for depletion.
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3. Accredited NGO
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Example:
Non-governmental organization
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Utilization
Proof of deductions
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PENSION TRUSTS
1. Personal exemption
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2. Additional exception
PERSONAL EXEMPTIONS
1. Citizens
2. Resident aliens
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Living with
Family
Additional exemption
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Dependent
Change of status
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2. Additional exemption
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► CHANGE OF STATUS:
1. Death of spouse during the taxable year;
2. Death of dependent during the taxable year;
3. Death of the taxpayer during the taxable year; estate
of the taxpayer may claim the basic personal
exemption;
4. Additional dependent during the taxable year;
5. Taxpayer got married during the taxable year;
6. Gainful employment of the dependent during the
taxable year
7. Dependent became more than 21 years old during the
taxable year.
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2. Capital expenditures
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CAPITAL EXPENDITURES
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Exceptions
RULES:
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RELATED TAXPAYERS
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ORDINARY ASSET
CAPITAL ASSET
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6% Final Rate
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If annulled:
No rebate or refund. The tax had already accrued
and no supervening event will constitute a ground for
recoupment.
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4. Retirement of bonds.
5. Short sale
1. Holding rule
Note: The holding and net capital loss carry-over rules apply
only to individual taxpayers and not to corporate taxpayers.
You must find out the date of the acquisition and the
date of sale or disposition. If the date of acquisition and the
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100% - If the capital asset has been held for not more
than 12 months
50% - If the capital asset has been held for more than
12 months
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SHORT SALE
- this is also considered as Capital Transaction.
- Short sale is really an obligation payable not
in cash but in goods. The seller of securities or
stock will decline. And if it declines, he earns
profit. However, if the price of securities
increases, he incurs loss.
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Exceptions
b. Illegal transactions
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Example:
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Situation:
A, the donor donated property to B, the donee.
Subsequently, such donated property was sold by the
donee for P200,000. What must be the cost?
Answer:
The law says, the same basis in the hands of the donor. So,
the donee should ask the donor the basis.
It is also that A, the donor acquired the property from
another either through purchase or donation. So, you should
ask A, the last donor, his basis.
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Property
Corp. A Corp. B
Stock
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Illustration:
Security or Stock
2.
3.
Security or Stock
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Illustration:
Property and Cash
Property:
P50,000
Cash:
P50,000
Corp. A Corp. B
P100,000
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Now, you deduct the cost of the stock disposed of. Let us
say that the cost of stock is P80,000. So, Corp. B derived gain
of P120,000. Is this taxable?
Answer:
YES, but only P100,000 is the amount that is taxable. This is so
because of the limitation that it must not exceed the total
cash and the FMV of the property. And if you add the FMV
of the property and the total cash given, the total is
P100,000.
MERGER OR CONSOLIDATION
SOURCES OF TAXATION
Source of income
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Sources of taxation
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Interest income
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Methods or accounting
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Taxable year
Accounting periods
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Methods of accounting
1. Cash Basis
2. Accrual Method
3. Mixed/Hybrid
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Long-term contracts
These include:
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Initial payments
Termination of leasehold
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Where to file
3. Collection agent
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When to file
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SELF-EMPLOYED INDIVIDUALS
Self-employment income
Estimated tax
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CORPORATE RETURNS
Corporate returns
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Formula:
1. All Income for taxable year less exclusions =
Gross Income
Installment payment
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Parties to a Trust:
c. Beneficiary
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Situation:
Grantor X created 2 trust. One is A trust created and
the other is B trust. There is only one beneficiary named Y.
Let us assume that the taxable income of trust A is
P10,000. The taxable income of B trust is P20,000. The total
taxable income is P30,000. We will tax these 2 trust separately
but through consolidation.
In paying the tax after applying the applicable tax
rate to the taxable income of P30,000, the tax due should be
apportioned to trust A and B.
So, for purposes of income tax, the taxable income
of these 2 trust should be consolidated, but for purposes of
paying the tax, the tax due should be apportioned.
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Fiduciary returns
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TRANSFER TAXES
IN GENERAL
TRANSFER TAXES
1. Estate tax
2. Donor’s tax
ESTATE TAX
DONOR’S TAX
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ESTATE TAX
ESTATE TAX
DECEDENT’S INTEREST
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“Sec. 85, Gross Estate – The value (FMV) of the gross estate
of the decedent shall be determined by including the value,
at the time of his death, of all property, real or personal,
tangible or intangible, wherever situated: Provided,
however, That in the case of a non-resident decedent who
at the time of his death was not a citizen of the Philippines,
only that part of the entire gross estate which is situated in
the Philippines shall be included in his taxable estate.”
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1. Benefit-received theory
3. Ability-to-pay theory
1. Predecessor
2. Successor
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3. Revocable transfers
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REVOCALBE TRANSFERS
Revocable transfers
Power of appointment
Requisites
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1. by will;
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Fictitious sale
2. Non-resident alien
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Residence
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2) FIDEICOMISSARY
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2. Absolute deductions
3. Casualty losses
Discussion:
1. Family home – (even unmarried person may have a family
home) subject to the following conditions:
a. there must be only one (1) family home;
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6. Casualty losses
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Judicial expenses
Expenses of administration
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Unpaid taxes
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Casualty losses
4. Such loss was incurred not later than the last day for
the payment of the estate tax (6 months).
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VANISHING DEDUCTION
- is an allowable deduction against the
exclusive property of the decedent
- may be claimed as deduction under the
following conditions:
Situation:
A died. B is the heir. Now, you may recall that
properties acquired through gratuitous title during the
marriage is classified as exclusive property.
One of the properties of A which forms part of his
gross estate had already been taxed. This property will
be transmitted to B by way of succession. If B died, take
note that one of his properties was acquired through
inheritance from A and that is an exclusive property. This
property had already been taxed because that forms
part of the gross estate of A. Again, this same property
may be subject to estate tax because this exclusive
property forms part of the gross estate of B. There seems
to be double taxation. That is why, the purpose of
vanishing deduction is to mitigate the harshness of
double taxation. So, B may be entitled to that vanishing
deduction which may reduce his estate tax.
The condition set by law is that B must have died
within the 5-year period. If B died 6 years after the death
of A, B can no longer claim such vanishing deductions.
b. Identity of Property – located in the Phils.
So, there must be evidence to that effect that this is
the same property which forms part of the gross
estate of A.
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d) Percentage of deduction
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Family home
Medical expenses
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1. Real Property
The FMV equivalent to the value as determined by
the BIR or zonal value OR that of the value as determined by
the provincial or city assessor whichever is higher.
2. Personal Property
a. Tangible Personal Property if not being sold; pawn
value x 3; The FMV is equivalent to the selling price of
the property. (Brand new items)
b. Intangible Property – includes interest, shares of stock
- It must be the FMV of the interest or shares of
stock.
- If the intangible personal property is account
receivable, it should be Principal PLUS interest
unpaid upon the death of the decedent
except if worthless)
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c) Collection Officer
Payment of tax
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a) Negligence
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DONOR’S TAX
In general
DONATION OR GIFT
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- trust or not
- real or personal
- tangible or intangible
2. Direct donation
Donor’s tax applies to both natural and
juridical persons
The law says, “donor’s tax apply whether the
transfer is in trust or otherwise”. So, property
held in trust may be the subject of donation.
But, this contemplates of a transfer where the
dominion, the right over such property, use,
enjoyment of the same other rights, must all
be transferred to the donee so that it will
constitute as taxable donation.
Read Section 104.
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2. It must be irrevocable.
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are subject to donor’s tax only if they acquire tax situs in the
Phils…
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1. Inter Vivos
Made between living persons, which is
perfected from the moment the donor knows of the
acceptance of the donee ( Art. 734 CC)
3. In trust or otherwise
Trust is transfer made by grantor to a
beneficiary by indirectly as long as transfer is gratuitous.
When property is later transfrerred from the
trustee to the beneficiary, it is no longer subject to estate tax
provided that the trust is irrevocable.
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Rates of tax
Net gift
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Void donations
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Concept of consideration
Marriage as consideration
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2. paying no dividends;
Other deductions
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Limitations on credit
ADMINISTRATIVE MATTERS
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Contents of return
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TAX REMEDIES
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JUDICIAL REMEDIES:
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Requisites of Assessment:
1. Written notice stating that the amount is due as tax.
such tax.
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IN GENERAL
2. Bureau of Customs
Regional Directors
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1. disputed assessments;
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2. intending
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Tax assessment
Letter of authority
Kinds of assessment
1. Self assessment
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2. Deficiency assessment
4. Erroneous assessment
Self assessment
Deficiency assessment
315
Karen o
Erroneous assessment
2. It is the taxpayer and not the BIR who has the duty of
proving otherwise.
316
Karen o
The legal basis for the use of the net worth method is
the authority of the Commissioner to adopt an
accounting method that clearly reflects the income.
317
Karen o
Pre-assessment notice
318
Karen o
Deficiency or delinquency
319
Karen o
ASSESSMENT
General Rule
Exceptions
320
Karen o
Failure/Falsify/Fraudulent
10 years from Taxes may be
the discovery of collected
a. Intentional failure such omission of even without
to file a return failure, falsity or prior
b. False return fraud assessment
c. Fraudulent return and
prescriptive
COLLECTION: 3 period is 10
years from the years from the
date of discovery of
assessment. failure or
omission,
falsity or fraud.
321
Karen o
Notes: The rule is if prior assessment has been made, the BIR
can avail of the administrative and judicial remedy. But if
without prior assessment, the BIR can only avail of the judicial
remedies.
Return must be the one prescribed by the BIR. SO, if
you file your Books of Accounts in lieu of that return, that
does not constitute return.
When is assessment deemed made?
322
Karen o
Amended return
323
Karen o
Fraud
324
Karen o
ASSESSMENT PROCEDURE
If satisfied, collection.
4. Pre-assessment notice
5. Response – 15 days
325
Karen o
COLLECTION
General Rule
Exception
326
Karen o
327
Karen o
328
Karen o
329
Karen o
330
Karen o
property;
In General
331
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or both questions of
332
Karen o
representative
BIR; OR
333
Karen o
PROTEST OF ASSESSMENT
Procedure
Disputed Assessment
334
Karen o
335
Karen o
1. This must be filed within the two (2) year period from the
date of payment;
taxpayer;
336
Karen o
338
Karen o
339
Karen o
Corporate dissolution
340
Karen o
EQUITABLE RECOUPMENT
341
Karen o
Exceptions
342
Karen o
343
Karen o
344
Karen o
345
Karen o
346
Karen o
347
Karen o
Interlocutory orders
348
Karen o
IN GENERAL
1. Tax lien
2. Compromise
3. Distraint
4. Levy
5. Civil action
6. Criminal action
7. Forfeiture
TAX LIEN
Tax lien
349
Karen o
COMPROMISE
Compromise v. abatement
350
Karen o
1. Delinquent accounts
351
Karen o
Limitations on compromise
352
Karen o
353
Karen o
354
Karen o
355
Karen o
4. Bank accounts
356
Karen o
Advertisement of sale
357
Karen o
358
Karen o
FORFEITURE
Forfeiture
359
Karen o
360
Karen o
Civil action
361
Karen o
Criminal action
362
Karen o
363
Karen o
364
Karen o
365
Karen o
2. Interest
366
Karen o
1. 25%
2. 50%
367
Karen o
Interest
Classes of interest
1. Deficiency interest
2. Delinquency interest
Deficiency interest
368
Karen o
369
Karen o
370
Karen o
371
Karen o
372
Karen o
LOCAL TAXATION
IN GENERAL
373
Karen o
374
Karen o
Double taxation
375
Karen o
1. Ultra Vires
3. Publication requirements
376
Karen o
377
Karen o
378
Karen o
379
Karen o
380
Karen o
381
Karen o
3. Franchise tax
382
Karen o
Business
1. The city may levy the taxes, fees and charges which
the province or municipality may impose. [Section
151, Local Government Code]
383
Karen o
Note: The rates of taxes that the city may levy may exceed
the maximum rates allowed for the province of municipality
by not more than fifty percent (50%) except the rates of
professional and amusement taxes.
3. Barangay clearance
384
Karen o
COMMUNITY TAX
Community tax
385
Karen o
Inhabitant
386
Karen o
Accrual of taxes
387
Karen o
1. By administrative action
Period of assessment
Period of collection
388
Karen o
1. Notice of Assessment
2. Written protest
3. Decision
389
Karen o
4. Appeal
390
Karen o
IN GENERAL
391
Karen o
Ad valorem tax
1. provinces
2. cities
392
Karen o
Rates of levy
393
Karen o
Improvement
Machinery
394
Karen o
Proof of exemptions
395
Karen o
Appraisal
396
Karen o
Assessment Roll
Assessment level
397
Karen o
Assessment value
Actual use
1. Residential
2. Agricultural
398
Karen o
3. Commercial
4. Industrial
5. Mineral
6. Timberland
7. Special
Residential land
Agricultural land
Commercial land
Industrial Land
Mineral land
399
Karen o
Assessment of machinery
The fair market value of a brand new machinery is its
acquisition cost.
In other cases, its adjusted value (depreciation).
Assessment appeals
400
Karen o
COLLECTION OF TAX
The real estate tax for any year shall accrue on the
first day of January and from that date it shall
constitute a lien on the property which shall be
superior to any other lien, mortgage or
encumbrance of any kind whatsoever and shall be
extinguished only upon the payment of the
delinquent tax. [Section 246, Local Government
Code]
401
Karen o
Tax discount
The basic real property tax and any other tax levied
under the Local Government Code shall be
collected within five (5) years from the date they
become due.
402
Karen o
2. judicial action
4. Auction sale
403
Karen o
Assessment appeals
Discussed above
404
Karen o
405
Karen o
406
Karen o
2. Non-agricultural lands
1. force majeure,
2. civil disturbance;
3. natural calamity; or
407
Karen o
2. Sanggunian – resolution
a. failure of crops
c. calamity
IN GENERAL
408
Karen o
VAT. The VAT must be paid before these goods are released
Customs duties
410
Karen o
411
Karen o
Kinds of goods/merchandise
2. prohibited importations
3. conditionally-free importations
Prohibited importations
412
Karen o
Conditionally-free importations
413
Karen o
414
Karen o
KINDS OF DUTIES
415
Karen o
1. Ad valorem
2. Specific
TRANSACTION VALUE
416
Karen o
EXPORT VALUE
417
Karen o
IDENTICAL GOODS
418
Karen o
SIMILAR GOODS
Reasonable doubt
419
Karen o
1. Gross weight
2. Legal weight
3. Net weight
1. Dumping duty
2. Countervailing duty
3. Marking duty
420
Karen o
DUMPING DUTY
421
Karen o
COUNTERVAILING DUTY
422
Karen o
MARKING DUTY
423
Karen o
RETALIATORY DUTY
424
Karen o
DRAWBACKS
1. Harbor fees
2. Wharfage dues
425
Karen o
3. Berthing fees
4. Storage charges
5. Arrastre charges
6. Tonnage dues
Harbor fees
Wharfage dues
Berthing fees
Storage charges
Arrastre charges
426
Karen o
Tonnage dues
427
Karen o
GOVERNMENT IMPORTATIONS
428
Karen o
Cargo manifest
Import entry
429
Karen o
ABANDONMENT
Express abandonment
Implied abandonment
430
Karen o
Effects of abandonment
431
Karen o
ADMINISTRATION
Who is in charge?
432
Karen o
433
Karen o
TAX REMEDIES
IN GENERAL
action CA, SC
(b) Filing of (b) Filing of criminal
criminal action action against
if there is fraud erring
and it Customs
must be serious officials
435
Karen o
436
Karen o
437
Karen o
PROCEDURE IN PROTEST
438
Karen o
439
Karen o
440
Karen o
441
Karen o
442
Karen o
443
Karen o
444
Karen o
9. Review by Commissioner
445
Karen o
446
Karen o
447
Karen o
448