7 theories and 3 problems for donor's and estate tax.
chapter 3
finals reviewer taxation business transfer
outline
Transfer taxes can be levied at the federal, state and local levels, depending on the type of property being transferred. States and local municipalities often tax the transfer of legal deed…Full description
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personal notes based on atty. montero syllabus 2013Full description
Chapter 2 - Transfer Taxes and Basic Succession2013Full description
Law
reviewer
solmanFull description
Answer key
Tax2Full description
Comprehensive Exam for Transfer and Business Taxation Ateneo de DavaoFull description
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Phinma - University of Iloilo Syllabus
BAM 032
PEN Code: PEN Subject Title:
!
Credit :
Business and Transfer Taxes
3 units
Taxation) Prerequisite: BAM 031 (Income Taxation)
Subject "escri#tion:
This course involves an intensive study of the usiness and transfer tax system! includin" the estate tax! the "ift tax! and transfer tax# The relationshi$ et%een these three donative transfer taxes! and et%een the transfer taxes and the income tax! are em$hasi&ed# The $olicy under$innin"s of %ealth transfer taxation! and the reasons for the recent erosion in its $olitical su$$ort! %ill e ex$lored# The 'x$andedalue 'x$andedalue Added Added Tax Tax and $ercenta"es are are also discussed#
$!
%bjectives: &students should be able to :'
a#
*evie% *evie% the income income tax $rinci$l $rinci$les es and a$$ly certa certain in such $rinci$l $rinci$les es to the understan understandin" din" of the course# course#
#
+nderstand the nature of different usiness and transfer taxes! and determine the tax for different usiness and transfer transactions#
(!
c#
Identify Identify the diffe different rent cases cases of tax tax violations violations and and the sanctio sanctions ns im$osed im$osed for such such violations violations##
d#
+nderstand +nderstand the %or,in"s %or,in"s of local local taxatio taxation! n! the different different local local taxes taxes and determin determinee the amount amount thereof# thereof#
Subject %utline and Time )llotment )llotment Cha#ter
*evie% of Taxation -rinci$les
Transfer Taxation / 'state Tax
To#ics •
Taxes! taxation and the tax system
•
The national internal revenue code
•
Tax remedies
•
-reliminary to$ics
•
ross estate! exclusions and exem$tions! deductions! valuation
•
chedule and com$utation of the tax
•
Basic conce$ts of succession
•
Business Taxation in eneral and alue Added Tax
.ee, 12
.ee, 3
otice of death and filin" of of return
4irst -eriodical 'xam Transfer Taxation / 6onor7s Tax
Schedule
.ee, 5 •
-reliminary to$ics
•
A$$lication of the tax! exem$tions or deductions! valuation
•
chedule and com$utation of the tax
•
*eturn! $ayment! and sanctions Business taxation in "eneral
.ee, 89
.ee, <10
-reliminary to$ics on valueadded tax Im$osition of the tax ale of "oods or $ro$erties! im$ortation of "oods! sale of services and use or lea se of $ro$erties 'xem$tions! tax credits or refunds om$utation of the tax om$liance re;uirements
Business Taxes / =ther -ercenta"e Taxes
-reliminary To$ics To$ics Tax on mall Business Business 'nter$rises! on arriers and >ee$ers of ara"es! on 4ranchises
1 ?This syllaus is standardi&ed and the re;uired syllaus for the MA 6e$artment#
.ee, 11
?=verseas ommunications Tax Tax on Ban,s and onBan, 4inancial Intermediaries! on @ife Insurance om$anies and A"ents of 4orei"n Insurance om$anies Amusement Taxes Tax on ale! Barter or 'xchan"e of hares of toc, *eturns! .ithholdin"! and -ayment of the Taxes econd -eriodical 'xams
.ee, 12
Business Taxes / 'xcise Taxes
-reliminary To$ics
on ertain oods
.ee, 13
oods uect to the Taxes Accrual! 4ilin" of *eturn! and -ayment of the Taxes Tax on Alcohol! Toacco! and -etroleum -roducts Tax on Miscellaneous Articles Tax on Mineral -roducts Administrative -rovisions
Business Taxes / 6ocumentary
•
-reliminary Taxes
tam$ Taxes
•
*eturns! -ayment of the Taxes! and anctions
•
*ates and Bases of the Taxes
tatutory =ffenses and -enalties
•
Additions to the Tax
and om$liance *e;uirements
•
rimes! =ther =ffenses! and 4orfeitures
•
Boo,,ee$in" *e"ulations
•
Audit y Inde$endent ertified -ulic Accountants
•
Ins$ection and 'xamination
•
Boo,,ee$in" 4orms
•
Administrative -rovisions
•
Introduction
•
@ocal Taxin" -o%er
•
ommon *evenue*aisin" -o%ers
•
ommunity Tax
•
Tax =rdinance
•
ollection of Taxes
•
ivil *emedies for ollection of *evenues
•
Tax$ayer7s *emedies
•
*eal -ro$erty Taxess
@ocal Taxation
Third -eriodical 'xams
.ee, 115
.ee, 18
.ee, 19
*!
+oo,s and eferences: The @a% on Transfer and Business Taxation! 2013 'dition y Cector # 6e @eon! et# al#
