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    Taxation

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    taxation-2 (1)

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    Taxation

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    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Download as pdf
    5 views2 pages

    Taxation 2

    Uploaded by

    aj
    Taxation

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    Download as pdf
    of 2
    Sub-Unit2 ‘Special Regular Tex Rules for Corporate taxpayers CAPT 15. corpus come Tinton spel rpratons ath Ceneralcaseion dtr rubsfrcorporaions, at | ‘Domestic MSME corporations 63 | ibalonie erpaan wi a Exempt corporations nD | ‘The classification rule oa | Tse poesia Eee i teeiianebreie sn ae [enter iw rasiolouin einstein | 5a Reporting equrements or exempt corporations 5st ec const rps & a] ‘The Pre-dominance text Taxation of FCDUs, EFCDUs 6 anaieaibaesaRetpraone @ eon oats ce s | Tesorathigind RONG mlanalcopanie ‘Tax on international carriers BOI or PEZA-registered enterprises - Tax on special non-resident foreign corporations 666 | wot Exercise Drills CHAPTER 15-8 Corporate ncome Taxation Regular Corporations 699-725 | "he regular corporstelncome wx ‘The minimum corporate income tax as ‘Timing of MCIT imposition ou | The MET? concept of “roscoe” os | MCIT basic application = (MCIT Integrative application = ‘Excess MCIT carry-over rules a Corporate tax transition schedule = (Quarterly MCIT # | Relerom the poston ofthe MET 7m ‘The branch profit remittance tax = Exercise Drills 76a Appendices | “Table summary fr fina Income tates ‘Withholding ae tables on compensation Income tax table fr inlvidualtaxpsyes Use of compromise penalties relevant income tx Append 1 Append Chapter 1= Introduction to Taxation CHAPTER 1 INTRODUCTION TO TAXATION Chapter Overview and Objectives ‘This chapter discusses the fundamental principles oftaxation. ‘Afr tis chapter, readers must beable to comprehend and demonstrate mastery ‘ofthe following: ‘Concept of taxation adits necessity for every government Lfeblood doctrine and its implication to taxation ‘Theories of government cost allocation Inherent power ofthe State Seope of the taxation power Limitations of the taxation power Stages of taxation Concept of stu in taxation Fundamental principles surrounding taxation 0. Various escapes from taxation 1. Concep oftax amnesty and condonation _—_—_ Sean eee wnarisTaxaTiON? 4 toccion may be defined asa Sate power,» gua prous and .m0 government cost dstribation. 1. Asastatepower, Jeane ROME cet power of the Sate 0 eS + ESE

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