Hi Ma,am Gez,

Here is my write ups for the task you’ve given.

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1. There is no provision under the law prohibits the investment of real property only to the company, but in
actual practice, all corporation are investing cash for its daily operations and transactions. Cash are
considered lifeblood of the business to fund day-to-day business operations and to pay the ongoing
operating expenses. The real properties as non- current assets are the company’s long-term investments
for which the full value will not be realized within the accounting year while the cash are realized on a
regular basis.
2.

Transfer of Real Properties from a natural person to juridical person in exchange of share is not considered a contract of
sale and not subject to payment of Capital Gain Tax.

may transfer of ownership don from a certain person -individual to anothet person -juridical. it is not considered as a
contract of sale basically walang CGT don kasi magkakagain kung may exchange transaction. The proof of transfer
will be provided through certificate of stock equivalent ng market value ng property to share of stocks

kasi pag Contract of Sale mag kakatax yun basically may profit

but investment itself does not guarantee profit

in the event that there is indeed a profit, board resolution also is required in order to distribute dividends and yun
ang income considered for the stock of ownership mo

the question first is the intent

pag ang intent ay to make the buyer an investor that is not a contract of sale
but to acquire it as a capital asset or ordinary asset of company
that's the time it can considered a sale
Thus, may share equivalent kung ang intent ay si buyer is considered an investor