Transfer and business taxes by ampongan 6th sol man 23
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EXERCISES 23– 1. DISCUSSION QUESTIONS / PROBLEMS
1.
Yes. The exemption from imprisonment refers to non-payment of poll tax. A poll tax is
a tax imposed on residents of a certain territory, without regard to his property or the
occupation in which he may be engaged.
The additional community tax is not a poll tax because it is based on earnings
derived from business, exercise of profession or pursuit of an occupation.
2.
3.
4.
No. An individual is not required to pay the community tax until he/she reaches the age
of 18. Considering the Daisy Saez is only 16 years old, she is not yet liable to pay the
said tax.
a.
No. In practice, government employees usually refuse to accept payments
below P5.00. This practice is not proper because if individuals are not yet required
to pay the tax but they want to secure a community tax certificate, they should not
be required to pay P5.
b.
P1 only. This is the amount required by law to be collected on individuals who
are not yet required by law to pay the tax but wanting to secure a Community Tax
Certificate.
Basic tax
Additional tax:
Income from profession (355,500/1,000 = 355.50 x P1)
Income on lease of car (89,500/1,000 = 89.50 x P1)
Total community tax payable
P
355
89
Community tax payable by Rolanda Matubis:
Basic tax
5
444
449
5
Community tax payable by Juan Matubis:
Basic tax
Additional tax:
Sales (1,578,912 x (100% - 38%) /1,000 =
978,925.44 / P1)
Salaries and allowances (144,590/1,000 = 144.59 x
P1)
Income on land (132,650/1,000 = 132.65 x P1)
Total community tax payable
5
978
144
13
2
1,25
4
1,25
9
5. a. No. Section 160 of the Local Government Code is explicit that “the community tax
shall be paid in the place of residence of the individual, or in the place where the
principal office of the juridical entity is located. Thus, Marie should have paid the tax in
Buhi, Camarines Sur.
b.
The code is silent in this point. However, it is submitted that since the
provisions of Sec. 160 is mandatory in implementation the payment of the community
tax in Legazpi City is not valid.
EXERCISES 23 – 2. MULTIPLE CHOICE QUESTIONS
1.
Answer: C
2.
Answers: B
92
3.
Answer: C
4.
Answer: C
5.
Answer: D
6.
Answer: D
7.
Answer: B
8.
Answer: A
9.
Answer: B
10
Answer:
Basic tax
Additional community tax:
Salary ( 352,225/1,000 = 352 x
P1)
Business:
Dormitory
100,500
Jeepney
150,650
Total
251,150
(251,150/1,000 = 251 x P1)
5
352
251
Total community tax payable
11.
60
3
60
8
Answer: D
Basic tax
Additional community tax:
Gross receipts, Manila
Gross receipts, Quezon City
Total
(7,319,995.80/1,000 = 7,319
x P1)
Limit
Total tax payable
12.
Answer: c
13.
Answer:
5
4,055,015.2
0
3,264,980.6
0
7,319,995.8
0
7,319
5,000
5,005
Tax due until February 28, 2007
5,005.0
0
100.10
5,105.10
Add: Interest (5,005 x 24% x 1/12)
Tax due as of March 31, 2007
93
14.
Answer: C
Additional tax (2,654,951/1,000 = 2,654 x
P1)
15.
Answer: B
16.
Answer: D
17.
Answer: C
18
Answer: B
19
Answer: A
20
Answer: A
94
2,654
