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Income tax intro topics.feb.2011

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Phil Taxation

Introduction to income tax, classifications of income, income tax types, corporate income tax, individual income tax.

Education
1 of 32
Introduction to Income Taxation (Courtesy: www.pihiltaxation.blogspot.com )
Income, how defined? ,[object Object]
Implications of the definition ,[object Object],[object Object],[object Object],[object Object],[object Object]
Test to determine income ,[object Object],[object Object],[object Object]
Sample income items ,[object Object],[object Object],[object Object],[object Object],[object Object]
Sample income items… ,[object Object],[object Object],[object Object],[object Object],[object Object]
Valuation of income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Requisites of taxable income ,[object Object],[object Object],[object Object]
When received, when realized ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sample of non-income items ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classification of income as to source ,[object Object],[object Object],[object Object],[object Object]
Classification of income as to territorial source ,[object Object],[object Object],[object Object]
Factors affecting situs of taxation ,[object Object],[object Object],[object Object]
Classification of income as to taxability ,[object Object],[object Object],[object Object],[object Object],[object Object]
Kinds of taxable income ,[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object]
Passive incomes, in general ,[object Object],[object Object],[object Object],[object Object]
Capital gains, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],(Courtesy: www.pinoytaxation.com )
Ordinary Income, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Special income, in general ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classifications of income tax- payers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classifications of income tax- payers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classifications of income tax ,[object Object],[object Object],[object Object],[object Object],[object Object]
Theories on income tax imposition ,[object Object],[object Object],[object Object],[object Object]
Types of income tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
General principles in income tax (Section 23, NIRC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]

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Income tax intro topics.feb.2011

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