Seminars Schedules

Chapter I – Imposition of Tax

Saturday, 18 June 2011, 9:39 | Category : National Taxes, Value Added Tax
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SEC. 105. Persons Liable. – Any person who, in the course of trade or business, sells barters, exchanges, leases goods or properties, renders services, and any person who imports goods shall be subject to the value-added tax (VAT) imposed in Sections 106 to 108 of this Code. The value-added tax is an indirect tax and […]

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Chapter II – Donor”s Tax

Saturday, 18 June 2011, 9:14 | Category : Donor's Tax, National Taxes
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CHAPTER II – DONOR’S TAX  SEC. 98. Imposition of Tax. – (A)  There shall be levied, assessed, collected and paid upon the transfer by any person, resident or nonresident, of the property by gift, a tax, computed as provided in Section 99. (B)  The tax shall apply whether the transfer is in trust or otherwise, […]

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Chapter I – Estate tax

Saturday, 18 June 2011, 7:13 | Category : Estate Tax, National Taxes
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TAX ESTATE AND DONOR’S TAXES CHAPTER  I – ESTATE TAX SEC. 84 Rates of Estate Tax . – There shall be levied, assessed, collected, and paid the transfer                    Of  the net estate as determined in accordance with section 85 and 86 of every decedent, whether resident or nonresident of the Philippines, a tax based on […]

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