1. Trang chủ
  2. » Tài Chính - Ngân Hàng

Transfer and business taxes by ampongan 6th sol man 5

4 213 5

Đang tải... (xem toàn văn)

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 4
Dung lượng 179 KB

Nội dung

CHAPTER – DISCUSSION QUESTIONS / PROBLEMS In the absence of a marriage settlement or when the settlement agreed upon is void, the system of property relationship shall depend on the date of the celebration of marriage If the marriage was celebrated prior to August 3, 1988 the spouses are governed by the conjugal partnership of gains However, if the marriage has been celebrated after this date, the spouses shall be under the absolute community of property regime Conjugal Part Real property in Naga City Income of real property in Naga Real property in Cauayan City Income of real property in Cauayan City Real property in Davao City Income of real property in Davao City Real property in Cebu Income of real property in Cebu Tangible personal properties in Antipolo City Income of properties in Antipolo City Exclusive of Remelisa Conjugal Exclusive of Unico Conjugal Conjugal Conjugal Conjugal Conjugal Exclusive of Remelisa Conjugal Intangible personal, Singapore Income of intangible personal in Singapore Tangible personal properties in Dapitan City Income of property in Dapitan City Intangible personal properties in Japan Income of personal properties in Japan Exclusive of Unico Conjugal Exclusive of Remelisa Conjugal Exclusive of Unico Conjugal Abs Community Community Community Community Community Community Community Community Community Exclusive of Remelisa Exclusive of Remelisa Exclusive of Unico Exclusive of Unico Community Community Community Community a Absolute Community of Property Regime Community Properties: Real property, Davao City Income of real property in Davao Real property, Batac Income of real property in Batac Real property in Iloilo Income of real property in Iloilo Real property in Bacolod Incom e of real property in Bacolod Tangible properties in Dagupan Income of property in Dagupan Intangible personal properties in U.S.A Income of intangible in U.S.A Exclusive properties Tangible properties in Santiago Income on properties in Santiago Gross estate b P 300,000 25,000 420,000 52,000 760,000 23,000 280,000 90,000 32,000 1,500 50,000 7,000 46,000 4,500 Conjugal partnership of gains P 2,040,500 50,500 P 2,091,000 Conjugal Income of real property in Davao Income of real property in Batac Real property in Iloilo Income of real property in Iloilo Real property in Bacolod Income of real property in Bacolod Income of properties in Santiago City Income of intangibles in Hongkong Income of property in Dagupan Income of personal properties in U.S.A Exclusive Real property in Davao Tangible personal properties in Santiago City Tangible personal properties in Dagupan GROSS ESTATE P 25,000 52,000 760,000 23,000 280,000 90,000 4,500 55,000 32,000 7,000 300,000 46,000 32,000 P 2,000,000 750,000 125,000 P 2,875,000 Conjugal properties Rent income –apartment house House and lot Winnings in lotto Savings deposit 25,000 2,250,000 6,000,000 250,000 Exclusive property of July: Vacation house P 8,525,000 1,900,0 00 10,425,0 00 Gross estate 378,000 1,706,500 The community property of the spouses shall consist of the following: a House and lot received as wedding gift b Properties acquired during marriage c Cash earned by wife out of her salary Total P 1,328,500 a Absolute community of property regime Community property: Cash Accounts receivable Car inherited by Mark before marriage Car purchased during marriage Fishpond Jewelries House and lot Beach resort Cash brought into the marriage Exclusive property Properties for exclusive use of Mark GROSS ESTATE 250,000 78,000 350,000 600,000 200,000 60,000 1,500,000 420,000 130,000 3,588,000 120,000 3,708,000 b Conjugal partnership of gains Conjugal Cash 250,000 Accounts receivable Car purchased by Mahalia Residential house and lot Jewelry Beach resort 78,000 600,000 1,500,000 60,000 420,000 Exclusive Car inherited by Mark Fishpond Properties for exclusive use GROSS ESTATE 350,000 200,000 120,000 Conjugal Car Family home Savings account Cash Interest on bank account Cattles [(62-15) x P10,000] Winnings in jueteng Income earned on jeepney 450,000 1,200,000 200,000 150,000 2,500 470,000 20,000 6,000 Exclusive Cattles (15 x P10,000) House and lot Passenger jeepney Gross estate 150,000 1,650,000 90,000 P 2,908,000 670,000 3,578,00 2,498,500 1,890,000 4,388,500 a Absolute community of property regime Community Apartment house Income of apartment house Gold necklace Share in conjugal property of previous marriage Income of the conjugal property Family home Cash Sole proprietorship Income of sole proprietorship Exclusive Shares GROSS ESTATE 2,500,000 80,000 20,000 1,540,000 95,000 900,000 55,000 825,000 66,000 P 6,081,000 520,000 6,601,000 b Complete separation of property Shares Apartment house Income of apartment house Gold necklace Share in conjugal property Income of conjugal property Family home Gross estate 520,000 2,500,000 80,000 20,000 1,540,000 95,000 900,000 5,655,000 Equal share in co-ownership (1,690,000/2) Bank deposit (125,000 x 60%) Riceland Gross estate Computation: Salary (40,000 + 50,000) House and lot Lot Total 845,000 75,000 250,000 1,170,000 90,000 1,400,00 200,00 1,690,00 Exclusive Properties acquired by Sam & Paz Natural fruits House in Quezon City 1,850,00 Share of Sam in co-ownership: Condomium unit Appliances (500,000 x 60%) Joint deposit (88,000/2) Gross estate Conjugal Gross estate 3,400,00 250,000 1,850,00 10 1,000,00 300,000 44,00 4,994,00 6,844,000 ... 52 0,000 2 ,50 0,000 80,000 20,000 1 ,54 0,000 95, 000 900,000 5, 655 ,000 Equal share in co-ownership (1,690,000/2) Bank deposit (1 25, 000 x 60%) Riceland Gross estate Computation: Salary (40,000 + 50 ,000)... Family home Cash Sole proprietorship Income of sole proprietorship Exclusive Shares GROSS ESTATE 2 ,50 0,000 80,000 20,000 1 ,54 0,000 95, 000 900,000 55 ,000 8 25, 000 66,000 P 6,081,000 52 0,000 6,601,000... P 25, 000 52 ,000 760,000 23,000 280,000 90,000 4 ,50 0 55 ,000 32,000 7,000 300,000 46,000 32,000 P 2,000,000 750 ,000 1 25, 000 P 2,8 75, 000 Conjugal properties Rent income –apartment house House and

Ngày đăng: 28/02/2018, 14:38

TỪ KHÓA LIÊN QUAN

w