preparing filing and paying business taxes 2009

... net gifts Net gift, Jan P140,00 175,00 April Total Tax on P500,000 55,000 x 6% Tax on total Less: Taxes previously paid Jan 800 April 5,800 Gift tax due 65 Answer: 315,00 555,00 P 14,000 3,300 ... Panganay’s wife (200,000/2) x 1/2 Rate (stranger) Gift tax P 50,000 30% 15,000 Gift tax on Panganay and Bunso Gift tax on Panganay’s wife Donor’s (gift) tax payable P 67 Answer: 68 Answer: C 600

Ngày tải lên: 28/02/2018, 09:08

... 00 1,219,7 50 4,019,7 50 (see solution in No 26) Conjugal Residential land Commercial land House and lot, Manila House and lot, California 3,000,000 2,000,00 100,00 200,00 140,00 Notes receivable, ... Unpaid 2007 real estate taxes Unpaid 2008 real estate taxes Income tax Casualty loss Total deductions P 40,000 40,000 35,000 450,000 565,000 30 20 Answer: B Inherited land (exclusive) Dwelling ... estate of the decedent because the transfer is for an adequate and full consideration This is despite the agreement between the seller and the buyer that the transfer shall take effect upon the death

Ngày tải lên: 28/02/2018, 09:08

... (P432,500) P - P1,515,000 Note: The house and lot in New York, Quezon City is assumed family home because Don and Dona Posamin resides in that place 26 BUSINESS AND TRANSFER TAXATION Chapter 5: ESTATE ... (P2,400,000 x 50%) Standard deduction Net estate Conjugal P3,400,000 ( 200,000) ( 250,000) ( 550,000) (1,200,000) Exclusive P2,600,000 (700,000) 1,200,000 (1,000,000) P2,100,000 22 BUSINESS AND TRANSFER ... 5,400,000 P 465,000 60,000 P 525,000 21 BUSINESS AND TRANSFER TAXATION Chapter 5: ESTATE TAX Problem 5–4 B Gross estate Funeral expense allowed (P3,000,000 x 5%) Standard deduction Net estate Problem

Ngày tải lên: 28/02/2018, 09:09

... 4,325,000 ( 360,000 ) (1,000,000 17 Standard deductions Net estate Less: Share of surviving spouse (P2,825,000 – 360,000) x 1/2 Net taxable estate Conjugal Commercial land Family home (P250,000 + 1,300,000) ... estate Losses 100,000 75,000 25,000 Special Standard deduction Family home (2,900,000 x ½), limit 1,000,000 1,000,000 18 Total ( 517,000 ) Special Standard deductions ) (1,000,000 ) 1,965,000 1,232,500 ... 35,00 Bad debts Unpaid mortgage, Laguna Unpaid taxes Special Family home (1,900,000/2) Total 4,930,00 ( 625,000 ) ( 950,00 0) (1,000,00 0) 2,355,555 Standard deduction Net estate Less: Share of surviving

Ngày tải lên: 28/02/2018, 14:38

... of research and development (R&D), country image or country branding (‘made-in’) and tourism E -business and e-government have redefined the modus operandi of commercial diplomacy and the added ... Cuba, El Salvador, Finland, France, Hungary, Ireland, Japan, Korea, New Zealand, Poland, Portugal, Switzerland, Sweden, the United Kingdom and the United States The 16 business people interviewed ... the skills and motivation of the providing individual and/ or team and on the quality of the relationship between the commercial diplomats and their beneficiary Government providers and business

Ngày tải lên: 23/03/2014, 02:20

... Approving NYSE and NASDAQ Proposed Rule Changes and NASDAQ Amendment No and Notice of Filing and Order Granting Accelerated Approval to NYSE Amendments No and and NASDAQ Amendments No and Thereto ... Accounting Standards Board, “Accounting for Income Taxes, ” Statement of Financial Accounting Standards No 96 (New York: Financial Accounting Standards Board, 1987); and Financial Accounting Standards ... Accounting Standards Board, 1995); Financial Accounting Standards Board, “Goodwill and Other Intangible Assets,” Statement of Financial Accounting Standards No 142 (New York: Financial Accounting Standards

Ngày tải lên: 23/03/2014, 12:20

... transportation This handbook provides additional details for the information provided within the “Should This Bird be Loaded?” decision tree and poster Only healthy birds that are fit to withstand the journey ... due to handling) Unable to rise or walk due to physical abnormality or injury  Weak and/ or not alert  Dark red, purple, or black combs DO NOT LOAD DO NOT TRANSPORT Road closures Cold and/ or ... of ysical and includes its ph Good welfare mental state tness and a implies both fi being All sense of wellprotected from birds must be ing undue suffer Bird welfare starts in the barn and continues

Ngày tải lên: 23/03/2014, 21:20

... the Second World War, and particularly before 1892, strong central governance and uniform performance and credit-granting standards... crisis and liquidity and management problems ... particularly the purchase of household goods and for holidays and recreation The Oxford Savings Bank was typical in... deserting their land and new land was being farmed In 1839, the statutes ... Professor at the Center for Banking and Finance and Senior Vice-President of Swedbank, and Mats Andersson, Archivist, Swedbank Savings Banks in Portugal: Origins and Attributes 49 Pedro Sameiro,

Ngày tải lên: 29/03/2014, 08:20

... cheques and paper-generated giro credits issued in England and Wales and which has since been extended to Scotland. 27  e company’s sharehold- ers are the Bank of England, the clearing banks, and ... since March 2005), and Ulster... (part of Grupo Santander since July 2004 and rebranded ‘Santander’ on 11 January 2010),135 Alliance and Leicester plc (part of Grupo Santander since October ... Scotland, and Northern Ireland is also the same The four members of the Committee of Scottish Clearing Banks the Bank of Scotland,61 the Clydesdale Bank,62 the Royal Bank of Scotland, and

Ngày tải lên: 29/03/2014, 09:20

... Readiness and Improving Business Processes and Systems Statement of Asif A. Khan, Director Financial Management and Assurance Testimony Before the Subcommittee on Readiness and Management ... resource programs and other critical financial management systems; (3) reengineering business processes and instituting needed controls; and (4) implementing a comprehensive business enterprise ... efforts to achieve audit readiness, implement modernized business systems and a business enterprise architecture, and reengineer its business processes. In addition, we are providing information

Ngày tải lên: 29/03/2014, 22:20

... information and ideas. The Institute works at the national level and in coordination with state and local organiza- tions to sustain heritage, culture, and knowledge; enhance learning and innovation; and ... Assistance representatives and state officials will explain the process, and you will fill out and submit... www.emd.wa.gov West Virginia Division of Homeland Security and Emergency Management ... the Institute of Museum and Library Services and the National Endowment for the Arts Important! This guide was originally published in July 2008 and updated January 2009. However, the federal

Ngày tải lên: 29/03/2014, 23:20

... and show how to manipulate them Sometimes this is referred to as symbolic logic For example I s it valid to make the f ollowing in f er ence ? (1.1) Glasgow is in Scotland and England and ... (1.1) Glasgow is in Scotland and England and Scotland are part of Britain Manchester is in England or Scotland (1.2) Therefore Manchester and Glasgow ar e both in Britain (1.3)... one problem, ... symbols ‘↓’ and ‘|’ and are referred to as the connective arrow and the Sheffer stroke, respectively They are defined in the following truth table (Table 1.4) In intuitive terms ‘↓’ and ‘|’

Ngày tải lên: 03/04/2014, 12:23

... ratification of the. .. a survey on the candidates and issues The survey respondents were invited to a day of deliberation both among themselves and with the candidates When the sample arrived, ... standpoint of the founders, the problem of the conflict between the two forms of public opinion and the institutions that would express them—was soon dramatized by the Rhode Island ... local issues and questioning the six candidates about their positions At the end of ten hours of deliberation, they filled out the same questionnaire as on first contact and then went

Ngày tải lên: 10/06/2014, 21:32

... Preparing for renewed growth: Setting strategy for IT and the business Preface Preparing for renewed growth: Setting strategy for IT and the business is an Economist ... all interviewees for their time and insights June 2009 © Economist Intelligence Unit Limited 2009 Preparing for renewed growth: Setting strategy for IT and the business Executive summary I f there ... customers © Economist Intelligence Unit Limited 2009 Preparing for renewed growth: Setting strategy for IT and the business Introduction A t the beginning of 2009, Joseph Eckroth, CIO of Hertz Global...

Ngày tải lên: 06/12/2015, 23:02

... 173 Unit 4: Business Correspondence Managing Your E-mail Correspondence in Outlook 181 Handling Incoming and Outgoing Mail 189 Preparing Business Letters 201 Preparing Fax ... 6: Office Filing Practices Using a Filing System 269 Using an Alphabetical Filing System 277 Using a Numerical Filing System 283 Using a Chronological Filing System ... discuss it with your classmates and teacher Maintaining Good Office Practices You will learn and practice many skills in this course for example, filing, timekeeping, and business writing These are...

Ngày tải lên: 12/02/2014, 17:05

... allows businesses to showcase and sell their products and services online and gives potential 17 customers, prospects, and business partners access to information about these businesses and their ... signatures, and the like); and ● Legal institutions that would enforce the legal framework (i.e., laws and regulations) and protect consumers and businesses from fraud, among others And finally, ... chains-both supply chains34 and buy chains35; An e -business management model, consisting of business teams and/ or partnerships; and Policy, regulatory and social systems-i.e., business policies consistent...

Ngày tải lên: 14/02/2014, 04:20

... GUIDELINENo 222, January 2009 Menopause and Osteoporosis Update 2009 This guideline was reviewed and approved by the Executive and Council of the Society of Obstetricians and Gynaecologists of Canada ... or no added fat, sugar, and salt, and have vegetables and fruits more often than juice The vegetables and fruits are grouped in lists, of dark green and orange choices and the other of additional ... attain and maintain normal bone quantity and quality and thus achieve optimal bone strength Early assessment of skeletal health and then initiation of calcium and vitamin D supplementation and an...

Ngày tải lên: 05/03/2014, 16:20

... INTERNATIONAL HANDBOOK OF WOMEN AND SMALL BUSINESS ENTREPRENEURSHIP In loving memory of Vera Ellison International Handbook of Women and Small Business Entrepreneurship Edited by Sandra L Fielden and Marilyn ... Adel J Dawe and Sandra L Fielden 120 11 Ethnicity and gender in women’s businesses in New Zealand Judith K Pringle and Rachel Wolfgramm 133 12 Hispanic women entrepreneurs and small business owners ... initialization and operation of small businesses Katherine Inman and Linda M Grant v 105 vi International handbook of women and small business entrepreneurship 10 The experiences of Asian women entering business...

Ngày tải lên: 05/03/2014, 20:20

... banking consolidation does not necessarily hurt small business lending Larger banks not necessarily abandon small business lending and small businesses are not per se endangered by banking consolidation ... Berger, Klapper and Udell (2001) and Berger, Miller, Peterson, Rajan and Stein (2002) support the earlier results Berger et al (1998) and Sapienza (2002) find on the US and Italian market respectively ... Berger, Demsetz and Strahan (1999) and Bonaccorsi di Patti and Gobbi (2001) not seem to warrant the concerns for decreasing aggregate SME financing Though consolidated banks decrease small business lending,...

Ngày tải lên: 06/03/2014, 09:22