Professional Documents
Culture Documents
Income Taxation Qualifying Exams 21 June 2020: Share This Document
Income Taxation Qualifying Exams 21 June 2020: Share This Document
Income
& Save Taxation
Copyright
© © All Rights Reserved
& Save
Share this document
Facebook
Edjkoc X`x`tekd gkr : rh Uc`r Twitter
Pu`megyeda Cx`os
E.
$Edtrkhujtekd tk X`x`tekd
0. @LZ-JLD rchujcs ets t`x ly mca`mmy pcroesselmc oc`ds. Qbejb csj`pcs grko t`x`tekd heh
@LZ-JLD hk;
Email`. X`x Hkhaeda
l. X`x Cv`sekd
j. X`x Cxcoptekd
h. X`x @vkeh`djc
j. E es truc
h. EE es truc
2. Zt`tcocdt 09 Bkrezkdt`m cquety prkpkscs tb`t tbc cxtcdt kg kdc―s `lemety tk p`y es hercjtmy
prkpkrtekd`m tk tbc mcvcm kg bes t`x l`sc.
Zt`tcocdt <9 Wcrtej`m cquety es ` dct jkdjcpt wbemc bkrezkdt`m cquety es ` arkss jkdjcpt.
`. E `dh EE `rc dkt truc
l. E `dh EE `rc truc
j. E es truc
h. EE es truc
00. A`eds kd tbc s`mc kg akkhs o`dug`jturch `dh skmh ly tbc t`xp`ycr wetbed tbc ^bemeppedcs es
sulicjt tk t`x
`. Qbcrcvcr skmh
l. Eg skmh `lrk`h kdmy
j. Qetbkut tbc ^bemeppedcs kdmy
h. Qetbed tbc ^bemeppedcs kdmy
0>. Qbcd tbc prkvesekds kg tbc t`x m`ws `rc semcdt `s tk tbc t`x`lemety kg `d etco, wbejb es truc;
`. X`x`tekd `ppmecs huc tk tbc Megclmkkh hkjtredc
l. Cxcoptekd `ppmecs sedjc v`auc t`x m`ws `rc jkdstruch `a`edst tbc akvcrdocdt
j. X`x`tekd `ppmecs sedjc t`x`tekd es tbc rumc `dh cxcoptekd es tbc cxjcptekd
h. Cxcoptekd `ppmecs sedjc klmea`tekd `reseda grko m`w es prcsuoch6 eadkr`djc kg tbc m`w es
dkt cxjusch
0. Feo Jbcw, ` Jbedcsc wbk kwds M`w kg Jm`ssrkko, Edj `dh st`ych ed tbc ^bemeppedcs gkr 02:
h`ys es `
`. \csehcdt @mecd
l. Dkd-rcsehcdt @mecd
j. Dkd-rcsehcdt `mecd cda`ach ed tr`hc kr lusedcss
h. Dkd-rcsehcdt @mecd dkt cda`ach ed tr`hc kr lusedcss
<. Or. Cuacdc Mkpcz, `d @ocrej`d wbk sbkwch prkkg tk tbc s`tesg`jtekd kg tbc Jkooessekdcr kg
Edtcrd`m \cvcduc kg bes edtcdtekd tk st`y ed tbc ^bemeppedcs `s `d eooear`dt es jm`ssegech `s `
`. \csehcdt Jetezcd
l. \csehcdt @mecd
j. D\@-CXL
h. D\@-DCXL
7. Os. ^cpedk lkuabt ` rcsehcdte`m bkusc `dh mkt ed <><> gkr ^b^0<>,>>>. Ed <><0, jurekus `s tk
bkw oujb bcr prkpcrty tbcd jkst, sbc `sfch ` rc`m cst`tc lrkfcr tk rc`ppr`esc tbc s`oc. Xbc
rc`m cst`tc lrkfcr rcpkrtch tb`t tbc v`muc kg bcr prkpcrty b`h edjrc`sch tk ^b^3>>,>>>. Os.
^cpedk sbkumh rcpkrt ` arkss edjkoc ed bcr edjkoc t`x rcturds gkr tbc yc`r <><0 kg9
`. ^b^3>>,>>>
l. ^b^0<>,>>>
j. ^b^:2>,>>>
h. Dkdc
1. Eg `d edhevehu`m pcrgkros scrvejcs gkr ` jrchetkr wbk ed jkdsehcr`tekd tbcrckg j`djcms tbc hclt,
tbc j`djcmm`tekd kg edhcltchdcss o`y `okudt tk9
c. @ aegt
g. @ j`pet`m tr`ds`jtekd
2. @ o`d`acr kwch bes copmkycr ^3>,>>>. Xbc okdcy w`s `hv`djcs tk beo tk p`y gkr bes
pcrskd`m lemms. Iust rcjcdtmy bc suloettch `d cxjcmmcdt rcpkrt tk bes copmkycr wbk lcj`oc vcry
pmc`sch lcj`usc et `ttr`jtch ` lea jmecdt tk tbcer jkop`dy. Xbc copmkycr, tbcrcgkrc, hcjehch tk
j`djcm tbc hclt kg tbc iudekr cxcjutevc `dh ed `hhetekd a`vc beo ` rkudh trep tejfct tk Zkutb
Fkrc` wkrtb ^<3,>>> pmus pkjfct okdcy kg ^:>,>>>. Bkw oujb `hhetekd`m arkss edjkoc lc
rcpkrtch ed tbc edjkoc t`x rcturd kg tbc t`xp`ycr;
`. ^3>,>>>
l. ^13,>>>
j. ^2>,>>>
h. ^0>3,>>>
0>. Xbc edjkoc sulicjt tk wetbbkmheda t`x es dkt edjmuhelmc ed tbc jkoput`tekd kg t`x`lmc
edjkoc
`. Qetbbkmheda t`x kd jkopcds`tekd edjkoc
l. Ged`m Qetbbkmheda t`x
j. Jrchet`lmc wetbbkmheda t`x
h. @mm kg tbcsc
0. @d edhevehu`m edjkoc t`x p`ycr sb`mm gemc bes kr bcr edjkoc t`x kd kr lcgkrc
`. 03tb kg Iudc, eg tbcrc es `d cxtcdsekd
l. 03tb kg tbc Gkurtb okdtb kg tbc gkmmkweda gesj`m yc`r, eg tbc edhevehu`m jbkkscs gesj`m yc`r.
j. 03tb kg tbc Gkurtb okdtb kg tbc gkmmkweda j`mcdh`r yc`r, eg tbc edhevehu`m jbkkscs gesj`m
yc`r.
h. 03tb kg tbc Gkurtb okdtb kg tbc gkmmkweda j`mcdh`r yc`r
Xbc ^0>>,>>> `hv`djcs rcgcrs tk scrvejc wbejb wemm lc rcdhcrch dcxt yc`r. Xkt`m udjkmmcjtch
lemmeda edjrc`sc grko ^0>>,>>> kd Hcjcolcr :0, <>05 tk ^03>,>>> kd Hcjcolcr :0, <><>.
`. ^8>>,>>>
l. ^83>,>>>
j. ^3>>,>>>
h. ^33>,>>>
Xbc ^0>>,>>> `hv`djcs rcgcrs tk scrvejc wbejb wemm lc rcdhcrch dcxt yc`r. Xkt`m udjkmmcjtch
lemmeda edjrc`sc grko ^0>>,>>> kd Hcjcolcr :0, <>05 tk ^03>,>>> kd Hcjcolcr :0, <><>.
J`r R J`r U
Jkst 8>>,>>> 3>>,>>>
Okrta`ach gkr 03>,>>> 03>,>>>
Zkmh ed <><> udhcr tbc gkmmkweda tcros9
J`sb rcjcevch ed <><> 0>>,>>> :3>,>>>
Okrta`ach `ssuoch ly tbc luycr 03>,>>> 03>,>>>
L`m`djc p`y`lmc cqu`mmy ed 8 yc`rs 3>>,>>> :>>,>>>
0. Xbc ged`m t`x r`tcs kd prc-tcroed`tekd kg mkda tcro hcpksets es dkt rcmcv`dt tk
`. `dy jkrpkr`tekds
l. rcsehcdt jetezcds
j. rcsehcdt `mecds
h. dkd-rcsehcdt jetezcds
<. Xbc ged`m t`x r`tcs kd p`ssevc edjkoc `rc acdcr`mmy seoem`r tk tbc gkmmkweda t`xp`ycrs cxjcpt
kdc. Zcmcjt tbc cxjcptekd.
`. Hkocstej Jkrpkr`tekd
l. \csehcdt @mecd
j. Dkdrcsehcdt Jetezcd
h. Dkdrcsehcdt Jkrpkr`tekd
:. Amcdh`, ` rcsehcdt jetezcd, wkd $0,>>>,>>> grko tbc SZ mkttcry. Xbc mkttcry weddeda es
`. Cxcopt grko t`x
l. Zulicjt tk 0>% ged`m t`x
j. Zulicjt tk <>% ged`m t`x
h. Zulicjt tk rcaum`r t`x
8. Lreabt W`jber`wet, ` rcsehcdt `mecd, wkd tbc Edtcrd`tekd`m Ousej @w`rhs ed Xb`em`dh. Bes prezcs
`rc
`. Dkt sulicjt tk ^bemeppedc Edjkoc t`x
l. Zulicjt tk 0>% ged`m t`x
j. Zulicjt tk <>% ged`m t`x
h. Zulicjt tk rcaum`r t`x
1. Xbc edtcrcst edjkoc grko mkda-tcro pcsk hcpksets o`hc wetb gkrcead l`dfs es
`. Cxcopt grko t`x
l. Zulicjt tk 0>% ged`m t`x
j. Zulicjt tk <>% ged`m t`x
h. Zulicjt tk rcaum`r t`x
5. Or. Q`sbedatkd O`d`l`t kwds <>% tbc j`pet`m `dh prkgets kg ` acdcr`m prkgcssekd`m
p`rtdcrsbep. Xbc p`rtdcrsbep rcpkrtch ^3>>,>>> ed <>08. Bkw oujb ged`m t`x wemm lc wetbbcmh
grko Or. O`d`l`t;
`. ^0>>,>>>
l. ^ 3>,>>>
j. ^ 0>,>>>
h. ^ >
<. Or. Oched`, ` rcsehcdt jetezcd, purjb`sch 0>>,>>> sb`rcs kg I@LCC Jkrpkr`tekd, ` hkocstej
` hkocstej mestch jkop`dy. Xbc sb`rcs wcrc `jquerch `t ^<>>,>>>. Zbc hespksch tbc sb`rcs
tbrkuab tbc ^bemeppedc Ztkjf cxjb`dac `t ` g`er v`muc kg ^<3>,>>>.
h. Gexch @sscts
:. 0st Zt`tcocdt9 Etcos kg p`ssevc edjkoc grko `lrk`h `rc sulicjt tk rcaum`r edjkoc t`x.
<dh Zt`tcocdt9 Etcos kg p`ssevc edjkoc grko tbc ^bemeppedcs `rc acdcr`mmy sulicjt tk ged`m
edjkoc t`x
Z`mcs 85>,>>>.>>
Arkss Jkopcds`tekd edjkoc 0<>,>>>.>>
Jkst kg sm`cs <>>,>>>.>>
Dkd-t`x`lmc jkopcds`tekd :>,>>>.>>
@hoedestr`tevc `dh scmmeda cxpcdsc 0<>,>>>.>>
^crskd`m Cxpcdscs 1>,>>>.>>
`. ^ 01>,>>>
l. ^ <5>,>>>
j. ^ 0>>,>>>
h. ^ <>,>>>
3. Os. Mew`d`a, wetb 08 hcpcdhcdt jbemhrcd b`h tbc gkmmkweda h`t` gkr bes edjkoc t`x rcturd ed
<>029
Z`mcs 85>,>>>.>>
Arkss Jkopcds`tekd edjkoc 0<>,>>>.>>
Jkst kg s`mcs <>>,>>>.>>
Dkd-t`x`lmc jkopcds`tekd :>,>>>.>>
@hoedestr`tevc `dh scmmeda cxpcdsc 0<>,>>>.>>
^crskd`m Cxpcdscs 1>,>>>.>>
7. Os. Mew`d`a, wetb 08 hcpcdhcdt jbemhrcd b`h tbc gkmmkweda h`t` gkr bes edjkoc t`x rcturd ed
<>029
Z`mcs 85>,>>>.>>
Arkss Jkopcds`tekd edjkoc 0<>,>>>.>>
Jkst kg s`mcs <>>,>>>.>>
Dkd-t`x`lmc jkopcds`tekd :>,>>>.>>
@hoedestr`tevc `dh scmmeda cxpcdsc 0<>,>>>.>>
^crskd`m Cxpcdscs 1>,>>>.>>
Qb`t es tbc rcpkrt`lmc etco kg arkss edjkoc eg tbc t`xp`ycr es ` hkocstej jkrpkr`tekd `dh `
rcsehcdt gkrcead jkrpkr`tekd, rcspcjtevcmy;
`. ^3>>,>>>6 ^ >
l. ^ 30>,>>>6 ^ 0>,>>>
j. ^ 50>,>>>6 ^ 80>,>>>
h. ^ 3>>,>>>6 ^ 0>,>>>
Qb`t es tbc rcpkrt`lmc etco kg arkss edjkoc eg tbc t`xp`ycr es rcspcjtevcmy ` rcsehcdt jetezch
`dh ` dkd-rcsehcdt jetezcd;
`. ^3>>,>>>6 ^ >
l. ^ 30>,>>>6 ^ 0>,>>>
j. ^ 50>,>>>6 ^ 80>,>>>
h. ^ 3>>,>>>6 ^ 0>,>>>
5. Or. L`mm`t`d c`rdch ` jkopcds`tekd edjkoc kg ^0<>,>>> `dh dct edjkoc grko lusedcss kg
^:>>,>>>. Bc `msk c`rdch ^2,>>> prezch grko h`djeda jkopctetekd `dh ^83,>>> rky`mtecs
grko bes ousej`m jkopksetekd. Or. L`daum b`s ^03>,>>> pcrskd`m cxpcdscs. Jkoputc tbc
t`x`lmc edjkoc.
`. ^81:,>>>
l. ^ 873,>>>
j. ^ 8<2,>>>
h. ^ 8<>,>>>
:. Qbejb kg tbc gkmmkweda etcos tb`t rchujc s`m`recs kg copmkyccs es dkt `d cxjmusekd grko arkss
edjkoc;
`. AZEZ kr ZZZ Jkdtrelutekds
l. ^bembc`mtb `dh BHOG
j. M`lkr Sdekd hucs
h. EKS―s
:. Or. Lcm`rhk es ` r`df `dh gemc copmkycc kg L`rjcmm`dk Jkrpkr`tekd. Hureda tbc t`x`lmc yc`r,
bc rcjcevch ` tkt`m s`m`ry kg ^b^<8>,>>>. Ed `hhetekd, bc w`s aevcd gredac lcdcgets kg grcc
qu`rtcrs wetb ` okdtbmy v`muc kg ^b^8,>>> `dh grcc oc`m `mmkw`djc kg ^b^3,>>> pcr okdtb.
Bkw oujb `rc tbc gredac lcdcget rcjcevch gkr tbc yc`r sulicjt tk Gredac Lcdcgets X`x (GLX);
`. >
l. ^82,>>>
j. ^7>,>>>
h. ^0>2,>>>
1. 0st Zt`tcocdt9 @ gredac lcdcget wbejb es dkt sulicjt tk tbc gredac lcdcget t`x es t`x`lmc edjkoc
kg tbc copmkycc.
<dh Zt`tcocdt9 @ gredac lcdcget wbejb es sulicjt tbc gredac lcdcgets t`x es t`x`lmc edjkoc kg
tbc copmkycc.
`. Lktb st`tcocdts `rc jkrrcjt
l. Lktb st`tcocdts `rc dkt jkrrcjt
j. Kdmy tbc gerst st`tcocdt es jkrrcjt
h. Kdmy tbc scjkdh st`tcocdt es jkrrcjt
0. Xbc kptekd`m st`dh`rh hchujtekd es gkrty pcrjcdt kg tbc arkss edjkoc gkr jkrpkr`tekds. Gkr
purpkscs kg tbc kptekd`m st`dh`rh hchujtekd arkss edjkoc oc`ds9
`. Eg ` tr`heda jkdjcrd, arkss prkget grko s`mcs
l. Eg ` scrvejc jkdjcrd, arkss rcjcepts mcss hercjt jkst kg scrvejcs
j. Arkss prkget grko s`mcs, kr arkss rcjcepts mcss hercjt jkst kg scrvejcs, pmus `mm ktbcr etcos
kg arkss edjkoc
h. Edjmuhcs tbc dct j`pet`m a`ed kg `d edhevehu`m
<. 0st Zt`tcocdt9 Etcoezch hchujtekds grko edjkoc sbkumh lc humy suppkrtch ly vkujbcrs kr
rcjcepts.
<dh Zt`tcocdt9 Kdmy lusedcss cxpcdscs o`y lc hchujtch grko tbc edjkoc kg tbc t`xp`ycrs.
h. Lktb st`tcocdts `rc jkrrcjt
c. Lktb st`tcocdts `rc dkt jkrrcjt
g. Kdmy tbc gerst st`tcocdt es jkrrcjt
a. Kdmy tbc scjkdh st`tcocdt es jkrrcjt
8. 0st Zt`tcocdt9 Ed ged`dje`m `jjkudteda, l`h hclt es `d cxpcdsc ed tbc lkkfs kg `jjkudts wbcd
` prkvesekd es o`hc gkr et.
<dh Zt`tcocdt9 Ed edjkoc t`x`tekd, l`h hclt es ` hchujtekd grko arkss edjkoc wbcd tbc
`jjkudt es wrettcd kgg.
c. Lktb st`tcocdts `rc jkrrcjt
b. Lktb st`tcocdts `rc dkt jkrrcjt
e. Kdmy tbc gerst st`tcocdt es jkrrcjt
i. Kdmy tbc scjkdh st`tcocdt es jkrrcjt
3. Kdc kg tbc gkmmkweda st`tcocdts es jkrrcjt. @ jbkejc ly `d edhevehu`m kg tbc kptekd`m st`dh`rh
hchujtekd oc`ds tb`t9
`. Bes edjkoc t`x rcturd dcch dkt lc `jjkop`dech ly ged`dje`m st`tcocdts
l. Bc dcch dkt fccp lkkfs kg `jjkudts.
j. Bc dcch dkt b`vc rcjkrhs kg arkss s`mcs kr rcjcepts
h. Bes jbkejc j`d stemm lc jb`dach ly gemeda `d `ocdhocdt rcturd.
7. Gkr `d edhevehu`m kd tbc j`sb l`ses kg `jjkudteda, prcp`eh edtcrcst kd lusedcss edhcltchdcss
es hchujtelmc9
`. Ed tbc yc`r tb`t tbc edtcrcst es prcp`eh
l. Ed tbc yc`r tb`t predjep`m es p`eh
j. Gkr tbc pkrtekd cxperch jkrrcspkdheda tk tbc jurrcdt `jjkudteda pcrekh
h. @s teoc akcs ly.
1. Qbejb kg tbc gkmmkweda t`xcs es hchujtelmc grko tbc arkss edjkoc kg ` jkrpkr`tc t`xp`ycr ed
jkddcjtekd wetb ets tr`hc kr lusedcss;
`. \c`m cst`tc t`x
l. Xr`dsgcr t`xcs
j. Zpcje`m @sscssocdt
h. Cdcray jkdsuoptekd t`x
2. ^revemcac ar`dtch ` t`xp`ycr tk hchujt kr sct-kgg `a`edst ^bemeppedc Edjkoc t`x tbc edjkoc t`x
tb`t bc b`s p`eh k b`s `jjruch ed ` gkrcead jkudtry.
`. X`x cxcoptekd
l. X`x jkdskmeh`tekd
j. X`x Hchujtekds
h. X`x Jrchet
5. Os. Xci`h` es tbc ^rcsehcdt kg Byudh`e Jkrpkr`tekd cda`ach ed tbc o`rfcteda kg j`rs. Qbcd
Os. Xci`h`―s skd akt o`rrech tk tbc h`uabtcr kg ` scd`tkr, tbc jkrpkr`tekd a`vc tbc dcwmy-
wch jkupmc ` lr`dh dcw Cm`dtr` wkrtb ^<,>>>,>>> `dh cdtcrch tbc wchheda aegt ed ets lkkfs
`s rcprcscdt`tekd cxpcdsc. @s ` rcsumt kg tbc `lkvc, tbc Cm`dtr` j`r es9
`. X`x`lmc edjkoc tk tbc jkupmc
l. Hchujtelmc cxpcdsc kg tbc jkrpkr`tekd
j. Dkt t`x`lmc edjkoc tk tbc jkupmc dkr hchujtelmc cxpcdsc kg tbc jkrpkr`tekd
h. @dswcr dkt aevcd.
8. Qbejb st`tcocdt es wrkda; Xbc dct kpcr`teda mkss j`rry-kvcr (DKMJK) es9
`. @v`em`lmc tk ` hkocstej jkrpkr`tekd
l. @v`em`lmc tk ` rcaestcrch acdcr`m p`rtdcrsbep ed lusedcss ed tbc ^bemeppedcs
j. @v`em`lmc tk `d edhevehu`m ed lusedcss ed tbc ^bemeppedcs
h. Dkt `v`em`lmc tk ` acdcr`m prkgcssekd`m p`rtdcrsbep ed tbc ^bemeppedcs
3. @ hkocstej jkrpkr`tekd b`h ` dct kpcr`teda mkss ed <><> kg ^:>>,>>>, `dh tbc gkmmkweda h`t`
ed <><09
7. 0st Zt`tcocdt9 @ dct kpcr`teda mkss es tbc cxjcss kg `mmkw`lmc hchujtekds kvcr tbc arkss
edjkoc grko lusedcss gkr ` t`x`lmc yc`r.
<dh Zt`tcocdt9 @ dct kpcr`teda mkss wbejb b`h dkt lccd prcvekusmy hchujtch grko arkss
edjkoc sb`mm lc j`rrech kvcr `s ` hchujtekd kdmy ed tbc dcxt yc`r eooche`tcmy gkmmkweda tbc
yc`r kg sujb mkss.
`. Lktb st`tcocdts `rc jkrrcjt
l. Lktb st`tcocdts `rc dkt jkrrcjt
j. Kdmy tbc gerst st`tcocdt es jkrrcjt
h. Kdmy tbc scjkdh st`tcocdt es jkrrcjt
Noting
dpkonnet
Family Planning
Christine Latayan Tarlac
Magazines Podcasts
Sheet Music
d1 (1)
miss independent
2015-Easy-with-answers.docx
Christine Latayan Tarlac
TAX-2806-Individuals
Ramainne Ronquillo
Fundamentals
Jason Mullins
Show more
About Support
Press Accessibility
Contact us Publishers
Invite friends
Social
GiJs
Twitter
Legal
Facebook
Terms Pinterest
Privacy
Copyright
Cookie Preferences
Language: English
What is Scribd? )