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Mr, Deni Kintanar a resident ci t cit stock of Ayala Company nt citizen of the Philippines sold directly to as P312.800 and the eos eeniae caste held as capital asset, Dee sto n Miguel Co; E 000. He also-sold directly to a bi i capital asset. The Selling poration another domestic Seca the pel ernie the capital gain tax? was P175,000 and the cost was P187,500. ‘How seers +900. much is ic iazon, si i ; y Rogelio Ou Ingle, resident citizen of the Philippines had the following data for the current Gross income from trading business. : 7 1,000,000 Expenses and losses in the trading business. 562,500 Winnings in a raffie.. 125,000 Prize won in a contest. 8,000 Dividend from Ayala Corp. a domestic corporation 25,000 Interest on Philippine currency bank deposit. + 15,000 juired: . . Determine the income tax due on business income at the end of year Determine the final tax on passive income of the taxpayer. Illustration 9 7 Mr. Menard Oberes, a resident citizen of the Philippines had the following income items: Interest on Philippine peso savings deposit in Allied Bank. 12,500 Interest on Philippine peso time deposit with maturity af five years 37,500 Interest on U.S. dollar deposit in Banco De Oro (under the expanded foreign currency deposit system)... . 1 6,250 Royalty from book copyrighted in the Philippines. 18,750 Dividend from a domestic corporation 25,000 The computation of the total final withhnldinn tavae an nacciva ineama is as follows: ur. Igor Hawryszkiewyez married with one-year old sop is a citizen of Australia. He stayed in the Philippines for two Mons only. During his stay in the country he incurred some transactions which yave him an income an related expenses. Data on the income and expenses follow: Gross income, Australia. 1,300,000 Gross income, Philippines. 425,000 , Expenses related to the income, Australia. 670,000 Expenses related to the income, Philippines. 75,000 Interest on dollar deposit with BPI... 48,000 Capital gain on direct sale to buyer of shares of a domestic corporation. « 82,000 quired: . ompute the final withholding taxes. Mr, Yasuhiro Misake, & Japay oe philippines for two Years, nas six quale working as a president of a multi-national company in the data for a calendar year: fied dependent children all living with hi ving with him. He had the following SalarieB.. ee... Biden from 2 domestic Corporation... m0 000 Capt! gan corperet Sale to buyer of shares of stock ‘ of dome 1 seceseseee interest on foreign currency deposit system. Required: t. Calculate the income tax due 2 Calculate the final withholding tay cn cee arable compensation income, 3. Calculate the capital gain tax esis cone Mae

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