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  • ACCTG 606. RFBT by EMGL

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    Erika Lanez
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    This document outlines the regulatory framework for business transactions in the Philippines, covering laws on business transactions, credit transactions, income taxation, business organizations, and other topics. Key areas discussed include obligations, contracts, and sales; pledges, mortgages, and bounced checks; taxpayer definitions, income types, deductions, accounting periods and methods, tax returns, and withholding; partnerships, corporations, and cooperatives; and specific laws around banking, anti-money laundering, intellectual property, data privacy, and ease of doing business.

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    This document outlines the regulatory framework for business transactions in the Philippines, covering laws on business transactions, credit transactions, income taxation, business organizations, and other topics. Key areas discussed include obligations, contracts, and sales; pledges, mortgages, and bounced checks; taxpayer definitions, income types, deductions, accounting periods and methods, tax returns, and withholding; partnerships, corporations, and cooperatives; and specific laws around banking, anti-money laundering, intellectual property, data privacy, and ease of doing business.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views1 page

    ACCTG 606. RFBT by EMGL

    Uploaded by

    Erika Lanez
    This document outlines the regulatory framework for business transactions in the Philippines, covering laws on business transactions, credit transactions, income taxation, business organizations, and other topics. Key areas discussed include obligations, contracts, and sales; pledges, mortgages, and bounced checks; taxpayer definitions, income types, deductions, accounting periods and methods, tax returns, and withholding; partnerships, corporations, and cooperatives; and specific laws around banking, anti-money laundering, intellectual property, data privacy, and ease of doing business.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    1.

    0 LAW ON BUSINESS TRANSACTIONS


    1.1 Obligations
    1.2 Contract
    1.3 Sales
    2.0 LAW ON CREDIT TRANSACTIONS
    2.1 Pledge, Real Mortgage, and Chattel Mortgage
    2.2 Bouncing Checks
    3.0 INCOME TAXATION
    3.1 Taxpayer and Tax Base
    3.2 Gross Income
    3.3 Deductions from Gross Income
    3.4 Accounting Periods
    3.5 Accounting Methods
    3.6 Tax Return Preparation and Filing Tax Payments
    3.7 Withholding Taxes (at source, expanded or
    creditable withholding tax, final withholding taxes
    and withholding tax on government payments)
    3.8 Compliance Requirements
    4.0 LAW ON BUSINESS ORGANIZATIONS
    4.1 Partnership
    4.2 Corporations
    4.3 Cooperatives
    5.0 LAW ON OTHER BUSINESS TRANSACTIONS
    5.1 PDIC Law
    5.2 Secrecy of Bank Deposits and Unclaimed Balances
    Law
    5.3 AMLA Law
    5.4 Intellectual Property Law (except Provisions
    under part 1 Intellectual Property Office)
    5.5 Data Privacy Act
    5.6 Electronic Commerce Act
    5.7 Ease of Doing Business Law

    REGULATORY FRAMEWORK FOR BUSINESS TRANSACTIONS by EMGL

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