Transfer and business taxes by ampongan 6th sol man 5
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (62.33 KB, 4 trang )
CHAPTER 4 – DISCUSSION QUESTIONS / PROBLEMS
1. 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.
2.
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
7
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
3.
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
5.
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
4.
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
8
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
6.
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
7.
150,000
1,650,000
90,000
P
2,908,000
670,000
3,578,00
0
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
9
8.
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
9.
845,000
75,000
250,000
1,170,000
90,000
1,400,00
0
200,00
0
1,690,00
0
Exclusive
Properties acquired by Sam & Paz
Natural fruits
House in Quezon City
1,850,00
0
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
0
250,000
________
1,850,00
0
10
1,000,00
0
300,000
44,00
0
4,994,00
0
6,844,000
