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########�###PRE-WEEK QUIZZERInstruction: Select the best answer to each of the
following questions.#. An exemption allowed to a taxpayer that has qualified
legitimate, and/or recognized or legally adopted children:Additional exemption.
Special additional personal exemption.Optional standard deduction.Personal
exemption.#. A feature of ordinary gains as distinguished from capital gains:
Gains from sales of assets not stock in trade.May or may not be taxable in full.
Sources are capital assets.No holding period.#. The following, except one, may
claim personal exemptions:Non-resident alien not engage in trades or business in
the Philippines.Non-resident alien engage in trade or business in the Philippines.
Resident alien.Citizen.#. On capital gain tax on real property, which of the
following statements is not true? The tax should be paid, if in one lump sum, within
30 days from the date of sale.The term �initial payment� is synonymous to �down
payment�.The installment payment of the tax should be made within 30 days from
receipt of each installment payment on the selling price.The tax may be paid in
installment if the initial payments do not exceed 25% of the selling price.#.
Which of the following taxpayers whose personal exemption is subject to the
law on reciprocity under the Tax Code? Non-resident citizen with respect to his
income derived outside the Philippines.Non-resident alien who shall come to the
Philippines and stay therein for an aggregate period more than 180 days.Resident
alien deriving income from a foreign country.Non-resident alien not engage in trade
or business in the Philippines whose country allows personal exemption to Filipinos
who are not residing but are deriving income from said country.#. RDE was
retired by his employer corporation in 2003 and paid P1,000,000 as a retirement
gratuity without any deduction for withholding tax. The corporation became bankrupt
in 2004. can the BIR subject the P1,000,000 retirement gratuity to income tax?
1st answer: Yes, if the retirement gratuity was paid based on a reasonable pension
plan were RDE was 50 years old and has served the corporation. 2nd answer: No,
if the RDE was forced by the corporation to retire.Both answers are wrong.Both
answers are correct.1st answer is correct, 2nd answer is wrong.1st answer is wrong,
2nd answer is correct.#. The widow of your best friend has just been paid
P1,000,000 on account of life insurance policy of the decease husband. She asks you
whether she should declare the amount for income taxes purposes or for estate tax
purposes. 1st advice: The proceeds of life insurance paid to the beneficiary
upon the death of the insured are exempt from income tax and need not be declared
for income tax purposes. 2nd advise: The proceeds of life insurance would
have to be declared for the estate tax purposes if the designation the beneficiary
was irrevocable, otherwise it need not be declared.Both advises are correct.1st
advice correct, 2nd advice are wrong.Both advises are wrong.1st advice wrong, 2nd
advice correct. #. Mr. Juan dela Cruz transferred his commercial land with a
cost of P500,0000 but with a fair market value of P 750,000 to JDC Corporation in
exchange of the stocks of the corporations with par value of P1,000,000. As a
result of the transfer he became the major stockholder of the corporation. As a
result of the transfer, The recognized gain is the difference between the fair
market value of the shares of stocks and the cost of the land.The recognized gain
is the difference between the par value of the stock and the fair market value of
the land.No recognized gain because the land was in exchange or purely stocks and
Mr. dela Cruz became the majority stockholders.No recognized gain because the land
was in exchange of stocks of the corporation.#. Gross income is reported partially
in each taxable year in proportion to collections made in such period as it bears
to the total contract price refers to:Crop year basis method.Percentage of
completion basis method.Accrual method.Installment sales method.#. �Schedular
system of income taxation� means:All types of income are added together to arrive
at gross income.Separate graduated rates are imposed on different types of income.
Capital gains are excluded in determining gross income.Compensation income and
business professional income are added together in arriving at gross income.#.
It is important to know the source of income for tax purposes (i.e., from
within or without the Philippines) because:Some individual and corporate taxpayers
are taxed on their worldwide income while others are taxable only upon income from
sources within the Philippines.The Philippines imposes income tax only on income
from sources within.Some individual taxpayers are citizens while others are aliens.
Export sales are not subject to income tax.#. In cases of deduction and exemption
on income tax return doubts shall be resolved: a. Strictly against the taxpayer.
b. Strictly against the government. c. Liberally in favor of the
taxpayer. d. Liberally in favor of the employer.#. The term �capital
assets� includes: a. Stock in trade or other property included in the taxpayer�s
inventory.Real property not used in the trade or business of taxpayer.Property
primarily for sale to customers in the ordinary course of his trade or business.
Property used in the trade or business of the taxpayer and subject to the
depreciation.#. Lots being rented when subsequently sold are classified as:a.
Capital assets.Liquid assets.Ordinary assets.Fixed assets.#. The
following are examples of corporate expenses deductible from gross income, except
one: a. Representation expenses designed to promote business.Contributions to
drum up business, like contributions of soft drinks to barrio fiestas.Expenses paid
to an advertising firm in order to create a favorable image for the corporation.
Premiums on life insurance covering the life of an employee if the beneficiary is
his heirs.#. ABC Corporation took two key men insurance on the life of its
President, Mr. X. In one policy, the beneficiary is the corporation to compensate
it for its expected loss in case of death of its president. The other policy
designates Mr. X�s wife as its irrevocable beneficiary. Question 1 � Are
the insurance premium paid by X corporation in both policies deductible?
Question 2 � Will the insurance proceeds be treated as income subject to tax by the
corporation and by the wife? a. Yes to 1st and No to 2nd questions.Yes to both
questions.No to 1st question and Yes to 2nd question.No to both questions. #.
Who among the following is a non-resident alien? a. An alien who comes
to the Philippines for a definite purpose which in its nature may be promptly
accomplished.An alien who comes to the Philippines for a definite purpose which in
its nature would require an extended stay.An alien who has acquired residence in
the Philippines.An alien who lives in the Philippines with no definite intention as
to his stay.#. An exemption provided by the law to take care of personal, living
and family expenses of the taxpayer and the amount of which is determined according
to the status of the taxpayer are: a. Optional standard deduction.Personal
exemption.Additional exemption.Special additional personal exemption.#. The
personal exemption of the non-resident alien engaged in trade or business in the
Philippines is equal to that allowed by: a. The income tax law of his country
to a citizen of the Philippines not residing there.The income tax law of his
country to a citizen of the Philippines not residing there or the amount provided
by the NIRC t a citizen or resident, whichever is lower.The National Internal
Revenue Code to a citizen or resident.The income tax law of his country allows to a
citizen of the Philippines not residing there or the amount provided by the NIRC to
a citizen or resident alien whichever is higher.#. If an individual performs
services for a creditor who in consideration thereof cancels the debt, the
cancellation of indebtedness may amount: a. To a gift.To a capital
contribution.To a donation inter vivos.To a payment of income.#. Statement 1. A
non-resident citizen is taxable on his income from within the Philippines.
Statement 2. A non-resident citizen is not taxable on his income from outside
the Philippines. Statement 3. A non-resident citizen is taxable on his income from
within and outside the Philippines. a. True, true, true.False, false, false.
True, true, false.False, false, true.#. The following are the general principles
of income taxation: a. A citizen of the Philippines residing therein is taxable
on all income derived from sources within and without the Philippines. b. A
nonresident citizen is taxable on income derived from sources within the
Philippines. c. An individual citizen of the Philippines who is working and
deriving income from abroad as an overseas contract worker is taxable only on
income from sources within the Philippines. d. An alien individual, whether a
resident or not of the Philippines, is taxable only on income derived from sources
within the Philippines. e. A domestic corporation is taxable on all income derived
from sources within and outside the Philippines. f. A foreign corporation,
whether engaged or not in business in the Philippines, is taxable only on income
derived from sources within the Philippines. a. All the statements are
true.All the statements are false.One of the statements is false.Some of the
statements are false.#. A citizen of the Philippines was a non-resident citizen in
2003. On May 15, 2004, he arrived in the Philippines to reside permanently in the
Philippines. His income for the year was: A � From January
1, 2004 to May 14, 2004. B � From May 15, 2004 to December 31, 2004.
Which of the following is wrong? a. He is considered a resident citizen
on his �B� income.He is considered a non-resident citizen on his �A� income.He is
considered a resident citizen on his �A� and �B� income.He is not taxable on his
�A� income.#. Statement 1. If a taxpayer marries or has dependents during the
year, or dies during the year, or his spouse dies during the year, he/his estate
may claim personal exemption in full for such year. Statement 2. If a dependent
child dies within the year, or becomes twenty-one years old within the year, the
taxpayer may still claim additional exemption. a. First statement is correct
while second statement is wrong.First statement is wrong while second statement is
correct.Both statements are wrong.Both statements are correct.#. Statement 1. An
illegitimate child dependent upon the taxpayer is a unit of additional exemption.
Statement 2. A dependent who marries within the year or who becomes gainfully
employed during the year is still a dependent with additional exemption for the
year. a. True, true.True, false.False, false.False, true.#. Which of the
following is not an income tax on corporation? a. Normal tax.Minimum corporate
income tax.Gross income tax.Stock transaction tax.#. The normal tax of an ordinary
corporation effective January 1, 2000 is: a. 34%.33%.32%.30%.#. The minimum
corporate income tax of a domestic or resident trading or manufacturing corporation
is: a. 2% of gross income.5% of gross sales.15% of gross income.15% of gross
sales.#. The minimum corporate income tax of a domestic or resident service
corporation is: a. 2% of gross receipts.2% of gross income.15% of gross
receipts.15% of gross income.#. One of the following statements is correct.
Which is it? The minimum corporate income tax of a corporation is computed: a.
In the quarterly and annual returns of the corporation. In the annual income
tax return only of the corporation.In the quarterly returns only of the
corporation.In all the taxable use of operations of the corporation.#. One of the
following is wrong. Which is it? The gross income tax on corporation is: a.
Applicable to domestic corporations.Not applicable to resident corporation.
Applicable to non-resident corporation.May begin only beginning 2000.#. Which
statement is wrong? The gross income tax: a. Is optional to a qualified
corporation.Available only if the ratio of cost of sales does not exceed fifty-five
per cent of gross sales or receipts from all sources.The choice shall be revocable
for three consecutive years that the corporation is qualified under the scheme.Is
always computed to compare with the normal income tax and minimum corporate income
tax.#. Which statement is wrong? The gross income tax of the corporation is:
a. 15% of gross income.15% of gross sales.15% of gross profit from sales.
15% of gross receipts.#. One of the following statements is wrong. Identify.
The improperly accumulated earnings tax imposed on corporations: a. Is
calculated to force corporations to pay out dividends.Is computed on improperly
accumulated income over several years.Is based on the net income per books after
income tax.Is based on a statutory formula for improperly accumulated income.#.
All, except one, of the following, are not subject to the improperly
accumulated earnings tax. Which is the exception? : a. Publicly-held
corporations.Banks and other nonbank financial intermediaries.Insurance companies.
Service enterprises.#. The following, except one, give rise to the presumption
that a corporation is improperly accumulating profits. Identify the exception:
a. The corporation is a mere holding company.The corporation is an
investment company.The corporation permits its profits to accumulate beyond the
reasonable needs of the business.The corporation is a service enterprise.#. Which
of the following is not treated as a corporation? a. General partnership and
trade.General professional partnership.Mutual fund company.Regional operating
headquarters of multi national company.#. Which of the following statements is
wrong? a. A general partnership in trade is not taxable as a corporation.A
joint venture for undertaking construction projects is not taxable as a
corporation.A consortium for energy operations pursuant to an operating consortium
agreement under a service contract with the government is not taxable as a
corporation.A co-ownership where the activities of the co-owners are limited to the
preservation of property and collection of income from the property is not taxable
as a corporation. #. As a general rule, proceeds of insurance are not taxable
because they only constitute a return of capital (of what was lost). Which is the
exception? a. Proceeds of life insurance.Proceeds of accident or health
insurance.Proceeds of property insurance.Proceeds of crop insurance.#. Which of the
following is taxable? a. Separation pay received by a 50-year old employee due
to the retrenchment program of the employer.Retirement pay received from a benefit
plan registered with the Bureau of Internal Revenue where at the time the employee
retired he was 55 years of age, retiring from employment for the first time in his
life, and was employed with the employer from whom retiring for 6 years prior to
retirement.Social security benefit received by a balikbayan from employer abroad at
the age of 35.SSS and GSIS benefit.#. Which of the following is taxable? a.
Agricultural land inherited.Cash received as gift.Philippine Charity
Sweepstakes winnings.Interest on government bonds.#. Which of the following is
taxable? a. Prize won in as essay contest.The Nobel prize. Prize won as
member mythical team in the PBA.Award for being a model employee.#. Which of the
following items that reduce salaries of employees is not an exclusions from gross
income? a. GSIS or SSS contributions.Pagibig contributions.Labor union dues.
IOU�s.#. Which of the following is taxable? a. Interest on long-term deposit
on banks of individuals.Gain on sale of 10-year bond.Prize exceeding P10,000.Lotto
winning.#. Which of the following is not gross compensation income? a. Salary
of P20,000 of an employee.Bonus of P20,000 of an employee.Salaries of P20,000 of a
partner of a general partnership in trade.Honorarium of P20,000 of an employee who
is a member of the board of directors of a corporation.#. Which of the following
tax refunds constitutes income? a. Refund of Philippine income tax.Refund of
estate tax.Refund of donor�s tax.Refund of percentage tax.#. Statement 1. Only
business expenses may be deducted from the gross income of taxpayers. Statement 2.
Itemized deductions from gross income should be duly supported by vouchers or
receipts. a. First statement is true while second statement is false.First
statement is false while second statement is true.Both statements are true.Both
statements are false.#. Statement 1. Interest paid or incurred in the acquisition
of fixed assets may be capitalized to the asset account. Statement 2. On
individual on the cash basis of accounting shall deduct interest paid in advance in
the year that the principal is paid. a. Statement 1 is correct while
statement 2 is wrong.Statement 1 is wrong while statement 2 is correct.Both
statements are correct.Both statements are wrong.#. One of the following is not
correct for deductibility of losses from gross income: a. It must arise from
fire, storm, or other casualty, robbery, theft, or embezzlement.It must not be
compensated by insurance or any form of indemnity.A declaration of loss by casualty
should be filed with the Bureau of Internal Revenue.It is of property owned by the
taxpayer, whether used in business or not.#. Statement 1. Ina total loss due to
casualty, the measure of loss is the book value of the asset reduced by any form of
indemnity. Statement 2. In a partial loss due to casualty, the measure of loss is
the cost of the property, or the cost to restore the property to its normal
operating condition, whichever is lower, reduced by any form of indemnity.
Statement 3. In a wash sale, loss is not deductible. Statement 4. In a merger
or consolidation, or transfer to a controlled corporation, loss is not deductible.
a. True, true, true, true.False, false, false, false.True, false, true,
false.False, true, false, true. #. Statement 1. A net operating loss is the
excess of allowable deductions over the gross income from business for a taxable
year. Statement 2. A net operating loss which had not previously been deducted from
gross income shall be carried over as a deduction only in the next year
immediately following the year of such loss. a. True, true.False, false.True,
false.False, true.#. Statement 1. Bad debt is an expense in the books of account
when a provision is made for it. Statement 2. Bad debt is a deduction from the
gross income when the account is written off. a. The first statement is true
while the second statement is false.The first statement is false while the second
statement is true.Both statements are true.Both statements are false.#.
Statement 1. The cost of leasehold improvements shall be deductible by the
lessee by spreading the cost of the improvements over the life of the improvements
or remaining term of the lease, whichever period is shorter. Statement 2.
Deprecation expense can be a deduction for both tangible and intangible property
with limited useful life. a. True, true.False, false.True, false.False,
true.#. Statement 1. Contributions by the employer to a pension trust for past
service cost is deductible in full in year that the employer made the
contributions, if he is on the cash basis of accounting. Statement
2. Contributions or donations given directly to individuals cannot be deducted
from gross income. a. True, true.False, false.True, false.False, true.#.
Which statement is not correct? a. The deduction of an individual for
contribution subject to limitation should not exceed ten percent (10%) of his
taxable income from business, trade or profession before deduction for
contributions.The deduction of a corporation for contributions subject to
limitation should not exceed five percent (5%) of its taxable income from business
or trade before deduction for contributions.Contributions to media in its fund
drive for the relief of the calamity victims are deductible from gross income.
Contributions of canned goods to student organizations during the Christmas season
to contribution to Muntinglupa inmates are deductible from gross income.#. Which
statement is wrong/ research and development costs: a. When related to the
acquisition and/or improvement of land and building, must be capitalized.If not
related to land and building, may be treated as an outright deduction.If not
related to land and building, may be treated as a deferred expense which may be
amortized.Cannot be deducted because it has unlimited life.#. Which statement is
wrong? The deduction for premiums on hospitalization and health insurance is:
a. Not to exceed P2,400 a year per family.Not to exceed P200 per month.Not
allowed if the family income exceeds P250,000.In the case of married persons, can
be claimed by either spouse.#. Which statement is wrong? Deduction for
premiums on hospitalization and health insurance is: a. Allowed a citizen with a
gross compensation only.Allowed a citizen with business or professional income
only.Allowed a citizen with mixed income.Only if the taxpayer is taking itemized
deduction from gross income.#. The Optional Standard Deduction is ten percent
() of the gross income. Choose the correct and best answer: For purposes of the
Optional Standard Deduction of an individual (other than non-resident alien) gross
income means: a. If a trading concern, gross profit from sales.If a service
concern, gross receipts lee direct cost of services.Means gross profit from sales,
or gross receipts or revenues less direct cost of services, plus all other items of
gross income.Includes the net capital gain of an individual.#. Which statement is
wrong? The rule that capital losses are deductible only to the extent of capital
gains is applicable: a. To a corporation.To an individual.To the individual
taking the Optional Standard Deduction.To the individual taking the itemized
deduction from gross income.#. Which statement is wrong? The fringe benefit
tax is: a. Imposed on the employer.Imposed on the employee.Withheld at
source.Deductible by the employer.#. Which statement is wrong? The amount on
which the fringe benefit tax rate is applied is: a. The monetary value of
the fringe benefit.The grossed-up monetary value of the fringe benefit.The amount
deductible by the employer from his/its gross income.Reflected in the books of
accounts in the two account of fringe benefits expense and fringe benefit tax
expense.#. Which of the following fringe benefit is not subject to the fringe
benefits tax? a. Contributions of the employer for the benefit of the
employee to retirement, insurance and hospitalization benefit plans.Housing.Expense
account.Vehicle of any kind.#. Statement 1. A fringe benefit which is subject
to the fringe benefit tax is taxable income of the employee. Statement 2. A
fringe benefit which is not subject to the fringe benefit tax is taxable income of
the employee. a. First statement is true while second statement is false.
First statement is false while second statement is true.Both statements are true.
Both statements are false.#. Statement 1. The fringe benefit tax is deductible
from the gross income of the employer. Statement 2. The fringe benefit tax is
withheld by the employer. a. The first statement is true while second
statement is false.The first statement is false while second statement is true.Both
statements are true.Both statements are false.#. Statement 1: A corporation
cannot deduct a loss arising from a sale between the corporation and the
controlling individual stockholders. Statement 2: A corporation cannot deduct
a loss arising from a sale between the corporation and the controlling parent
corporation. a. First statement is correct, but the second statement is
wrong.First statement is wrong, but the second statement is correct.Both statements
are correct.Both statements are wrong.#. The family of an individual shall include
his brothers and sisters, whether by whole or half blood, spouse, ancestors and
lineal descendants. In which of the following does the concept not apply? a.
Non-deductible loss from sales or exchange of property between members of the
family.Non-deductible bad debts on transaction between members of the family.Non-
deductible interest expense between members of the family.Deductible premiums on
hospitalization and health insurance of the family.#. Which of the following losses
is deductible? a. Loss on wash sale.Loss on merger.Loss on a transfer of
property to a corporation solely stock resulting in control.Loss on a transfer of
property to a controlled corporation solely for stock.#. Which interest expense
can be deducted from gross income? a. Interest expense on money borrowed to buy
government bonds.Interest expense on money borrowed to finance petroleum
operations.Interest expense between a corporation and the controlling individual.
None of the above.#. Which statement is wrong? The net operating loss carry-over
(NOLCO) is: a. Available to a domestic corporation.Available to a registered
general partnership in business in the Philippines.Available to an individual in
business in the Philippines.Not available to a general professional partnership in
the Philippines.#. Which statement wrong? Research and development cost: a.
On land and building acquired for research and development purposes is not
deductible as research and development cost.May be claimed as an outright deduction
from gross income.May be treated as a deferred expense to be amortized over the
period which will benefit from the expenditure.May be treated as a deferred expense
to be amortized over a period of not less than sixty months from the date benefit
from expenditure is derived.#. Which of the following statements is wrong?
a. A deduction for dab debt is not available when a provision for it is
made.A deduction for bad debt is available only when a write off is made.There is
no deduction for bad debt when there is a surely for the debtor against whom
collection may be enforced.A deduction for uncollectible account is available to a
taxpayer whether he is on the cash or accrual method of accounting.#. Which
statement is wrong? Contributions made by an employer to a pension trust: a.
For lump sum payment to cover past service cost, is allowable as deduction
beginning with the year the payment was made. b. For lump sum payment to cover
past service cost is allowable as deduction amortized for period of ten years.For a
lump sum payment to cover past service cost, may be amortized over a period of more
than, but not less than ten years.For present service cost, is deductible in the
year that payment is made.#. Which statement is not correct? Deduction for
depletion: a. Is allowed on wasting assets only.For foreign corporations
engaged in doing business in the Philippines is allowed only if the mine is
allocated in the Philippines.For domestic corporations, shall be allowed only if
the mine is located in the Philippines.Is separate from deduction for depreciation
of building in the mine site.#. For an individual on the cash basis of
accounting, prepaid interest on an indebtedness is deductible: a. In the year
that the interest is prepaid.In the year that the principal is paid.For the portion
expired corresponding to the current accounting period.None of the above.#. Income
which is constructively received is already taxable income is a rule under this
method of accounting: a. Cash method.Accrual method.Installment method.
Deferred payment method.#. Which statement is wrong? a. Income from a
general professional partnership is constructively received by a partner when his
share in the net income is credited to his capital account.Income from a taxable
partnership is constructively received by a partner in the same taxable year that
the partnership determined its net income after tax.Any distribution of dividends
made to shareholders of a corporation shall be deemed to have been made from the
most recently accumulated earnings or surplus.Accumulated profits of any year
distributed to shareholder of a corporation shall be considered dividend subject to
final tax on the distributee in the year received.#. Which is wrong? Deferred
recognition of income is allowed in: a. Installment sales where the initial
payments do not exceed twenty-five percent of the selling price.Installment sales
where the initial payments exceed twenty-five percent of the selling price.Long-
term contracts.Advance rental received.#. One of the following statements is wrong.
Identify: a. The base stock method of valuing inventory is not recognized for
I income tax purposes.Second hand and odd or broken lots goods in the inventory
should be valued at cost or market, whichever is lower.The Commissioner of Internal
Revenue may prohibit the method of inventory valuation used in the books even if
such method used conforms to accounting rules.The Commissioner of Internal Revenue
may determine the taxable income of a taxpayer by using standards developed from
other taxpayers.#. The taxpayer is not a dealer of personal
property regularly selling on installment. Installment method of reporting income
is available to him on a sale of property if the initial payments on the sale:
a. Exceed 25% of the selling price.Do not exceed 25% of the selling price.
Regardless of the ratio of initial payments to the selling price.Do not exceed 25%
of the contract price.#. Deferred payment method of reporting income on an
installment sale is available to a taxpayer if, there being a requirement of the
law on the ratio of initial payments to the selling price, the initial payments on
the sale: a. Exceed 25% of the selling price.Do not exceed 25% of the selling
price.Regardless of the ratio of initial payments to the selling price.Do not
exceed 25% of the contract price.#. Which is wrong? The net worth-expenditure
method of investigation which is used by the Bureau of Internal Revenue to
determine taxable income that was fraudulently concealed by an individual is based
on:The statutory authority of the Commissioner of Internal Revenue to promulgate
rules and regulations. b. The statutory authority of the Commissioner of the
Internal Revenue to determine the taxable income of a taxpayer from the best
evidence obtainable.The statutory authority of the Commissioner of Internal Revenue
to have the income of a taxpayer computed under such method as in his opinion
clearly reflects the income.All of the above.#. Under the net worth-expenditure
method of investigation, unexplained increase in net worth is attribute to
undeclared income. Statement 1. The finding of the Bureau of Internal Revenue
of undeclared income is presumed correct, unless the taxpayer proves otherwise.
Statement 2. The underdeclaration of income is presumed to be fraudulent and
the assessment of the tax by the Bureau of Internal Revenue will imposed a
surcharge of fifty percent.The first statement is true, the second statement is
false.The first statement is false, the second statement is true.Both statements
are true.Both statements are false.#. Which method of inventory valuation is
not recognized for income tax purposes? Cost.Cost or market, whichever is lower.Farm
price method.Base stock method.#. Statement 1. The Commissioner of Internal
Revenue can, if he makes a finding that the nature of stock on hand (e.g.,
scarcity, liquidity, marketability or price movements) is such that inventory gains
should be considered realized for tax purposes, require a change in the inventory
valuation method of a taxpayer. Statement 2. The accrual method of accounting
is required of trading, manufacturing and service enterprises.First statement is
correct, second statement is wrong.First statement is wrong, second statement is
correct.Both statements are correct.Both statements are wrong.#. If a general
professional partnership is on the accrual method of accounting, and a partner, on
his own transactions, is on the cash method of accounting, in the partner�s
determination of his taxable income for a year:He can consolidate his share in the
net income of the partnership, determined by the partnership under the accrual
method, with his own income determined under the cash method.He must convert his
income from the partnership into cash method before consolidating it with his own
income on the cash method.He must convert his own income into accrual method before
consolidating it with his own income from the partnership under the accrual method.
He does not have to report his income from the partnership because the partnership
is exempt from income tax.#. An individual making a casual sales or disposition of
property involving deferred payment, not in the course of trade or business, must
report his income:On the cash method.On the accrual method.On the installment
method.All of the above.#. Statement 1. Where different enterprises or
corporation are owned by the same taxpayer, the Commissioner of Internal Revenue
may make an allocation of income and expenses among them so as to clearly reflect
the income of each enterprise or corporations. Statement 2. In the interest of
determining the correct taxable income, it is legal for the Commissioner of
Internal revenue to determine the revenue and gross income of a taxpayer based on
industry standards developed by the Bureau of Internal Revenue from an industry
study.Both statements are correct.Both statements are wrong.First statement is
correct, but second statement is wrong.First statement is wrong, but second
statement is correct.#. Which statement is wrong? When a taxpayer controls a
manufacturing corporation and a marketing corporation, sales made by the
manufacturing corporation to the marketing corporation, as recorded, in the books
of account, may be considered by the Bureau of Internal Revenue as not reflective
of correct selling price.Under the rule of �piercing the veil of corporate
fiction�.Under the provision of the National Internal Revenue Code which authorizes
the Commissioner of Internal Revenue to allocate revenues and expenses of
corporations controlled by the same interests: so as to clearly reflect the income
of the taxpayers.Under the provision of the National Internal Revenue Code which
authorizes the Commissioner of Internal revenue to determine the correct taxable
income from the best evidence obtainable.Cannot be done by the Bureau of Internal
revenue.#. Which is correct? When it takes more than one year from the time of
planting to the time of harvesting and selling, income may be reported under the
crop year method, under which, deductions for expenses shall be allowed in the year
that the income from the crop is realized.This is an accounting period of more than
twelve months.This is still an accounting period of twelve months.There are two
accounting periods, one, a one-year period, and the other, a less-than-one-year
accounting period.There is no definite accounting period.#.Statement 1. There can
be an accounting period of less than twelve months. Statement 2. There cannot be
an accounting period of more than twelve months.Both statements are correct.Both
statements are wrong.The first statement is correct, while the second statement is
wrong.The first statement is wrong, while the second statement is correct.#.
Statement 1. A change in the method of accounting requires a prior approval
of the Commissioner of Internal Revenue. Statement 2. A change in accounting
period does not require prior approval of the Commissioner of Internal Revenue as
long as the necessary income tax returns for the different accounting periods (old,
interim and new) are filed.Both statements are correct.Both statements are wrong.
First statement is correct, while second statement is wrong.First statement is
wrong, wile second statement is correct. #. Which statement is wrong? In income
tax allocation:Permanent difference is an item of revenue in the books of accounts
but which is not a taxable income.Permanent difference is an item of taxable income
which is not revenue in the books of accounts.Timing difference is an item in
revenue in the books of accounts in one accounting period but which is taxable
income in another accounting period.Timing difference is an item of expense in one
accounting period and is not a deduction for income tax purposes. #. One of the
following is correct:Income from long-term contracts may be reported on the
completed contracts method of accounting.Income from long-term contracts must be
reported only on the percentage of completion method of accounting.Income from
deferred payment sales may not be reported on the accrual method.Where in a
deferred payment sales the initial payments exceed twenty-five percent of he
selling price, the income from the sales must be reported on the accrual method.#.
Which income from sources partly within and partly outside the Philippines is
allocated on the time basis? Income of an international shipping corporation with
vessels touching Philippine ports.Income of a telegraph company with transmission
from the Philippines to points abroad.Income from goods produced in whole or in
part in the Philippines and sold in a foreign country, or vice-versa. Income from
personal services performed in part in the Philippines and in part abroad.#. Who of
the following need not file income tax return? A taxable corporation, if with a net
loss.A taxable partnership, if with a net loss.A general professional partnership,
with a net income or net loss.An employee with a gross compensation income of
P48,500 when the withholding tax by an employee was correct.#. The income tax
return of a parent includes the income of an unmarried child:If the child is minor
and the income was derived from property inherited by the child, where the estate
tax was paid.If the child is minor and the income was derived from property
received as gift from a living parent, where the donor�s tax was not paid.If the
child was minor and the income was derived form property received as gift from the
living parent, where the donor�s tax was paid.If the child is minor and the income
was derived from his labor.#. Statement 1: The income tax return of husband and
wife may be signed by one of the spouses only designated by them as the income tax
return filer. Statement 2: The income tax return of husband and wife must be
signed by both spouses.Both statements are correct.Both statements are wrong.
Statement 1 is correct, but Statement 2 is wrong.Statement 1 is wrong, but
Statement 2 is correct.#. Which statement is wrong:The income tax return of a
receiver of a corporation is the income tax return of the corporation.The income
tax of a minor, unmarried child, from personal services, filed by the guardian of
the child, is an income tax return of the child.The income tax return of a person
under disability, from services,
or from property, filed by the guardian, is an income tax return of the child.The
income tax return by an agent or authorized representative of the taxpayer, as
indicated in the return, is under the sole responsibility of the agent or
authorized representative.#. A corporation which is included in exempt corporation
under Section 30 of the National Internal Revenue Code. (e.g., organized and
operated for charitable purposes) which did not file its article of incorporation
and by-laws with the Bureau of Internal Revenue:Is required to file an income tax
return and paid the income tax.Is required to file an income tax return although
not required to pay the income tax.Needs to file only an information return and
will not be required to pay the income tax.Needs to file an information return and
pay the income tax.#. A general professional partnership is exempt from income
tax, but is required to file an income tax return:For statistical purposes.Because
the net income of the partnership will be traced into the income tax return of the
partners.Because all income earners are required to file income tax return.None of
the above.#. When an individual taxpayer is under temporary disability:Income
tax return is required to be filed for him by his guardian.No income tax return is
required of him.Income tax return for the period when he was under disability shall
be required only when becomes able.None of the above statements are correct.#.
Statement 1. A corporation with an annual income tax paid or payable of at least
P1,000,000 for the preceding taxable year is a large taxpayer. Statement 2.
When a corporation is dissolve and is under receivership, the corporation is still
the taxpayer until the close of the liquidation.First statement is correct, while
second statement is wrong. First statement is wrong, while second statement is
correct.Both statements are correct.Both statements ate wrong.#. Which statement is
wrong? When an individual, notwithstanding withholding income tax during the year
on his compensation income, is required to file an income tax return at the end of
the year, he:May pay the income tax into two installments if the income tax on his
taxable income for the year, before credit for withholding income tax, exceeds
P2,000.May pay the income tax into two installments if the income tax on his
taxable income for the year, after credit for withholding income tax exceeds
P2,000.May credit the income tax withheld against the first installment tax due.May
still pay the income tax in one lump sum even if it exceeds P2,000 and credit the
withholding income tax against it.#. Which of the following withholding income
tax should be remitted to the Bureau of Internal Revenue as a final tax? Withholding
income tax and compensation income.Withholding income tax on certain passive
income.Withholding income tax under the Expanded Withholding Tax System.All of the
above.#. Dividend received from a foreign corporation shall be subject to
withholding income tax if:In all cases where the foreign corporation had business
in the Philippines.In all cases where the foreign corporation engaged in business
in the Philippines had more than fifty percent of its world gross income for the
three-year period preceding the declaration of dividend derived from Philippine
sources.In all cases where the foreign corporation engaged in business in the
Philippines had more than eighty-five percent of its world gross income for the
three-year preceding the declaration of dividend derived from Philippine sources.
None of the above.#. Which is not a creditable withholding income tax? Expanded
withholding income tax.Withholding income tax on passive income on passive income.]
Withholding income tax at source.None of the above. #. One of the following
statements is correct. A choice by an individual of the Optional Standard
Deductions means that:His income tax return need not be accompanied by financial
statements.He need not keep books of accounts.He need not have records of gross
income.His choice can still be changed by filing an amended return.#. Which of the
following is a taxpayer required to file an income tax return? An estate which is
under administration.A trust where the fiduciary must accumulate the income of the
trust.A trust where the fiduciary may accumulate or distribute the income of the
trust, at his discretion.All of the above.#. Which is correct? The income tax
return shall be accompanied by the following:Statement of Net Worth and Operations,
if the gross receipts from business or profession do not exceed P50,000 in any one
quarter.Balance Sheet and Income Statement, if the gross receipts from business or
profession exceed P50,000, but do not exceed P150,000 in any one quarter.Balance
Sheet and Income Statement certified an independent Certified Public Accountant if
the gross receipts from business or profession exceed P150,000 in any one quarter.
All of the above.#. Statement 1. A donation on which the donor�s tax was not
paid is not a valid donation. Statement 2. Title to the donated real property
cannot be transferred to the donee in the Register Deeds unless the donor�s tax on
the donation had been paid.Both statements are correct.Both statements are wrong.
The first statement is correct while the second statement is wrong.The first
statement is wrong while the second statement is correct.#.One of the following is
not an excise tax in the Tax Code.Value-added tax.Community tax.Income tax.
Percentage tax.#. One of the following statements is wrong: books of accounts are
required to be kept, as follows:Where the quarterly gross sales, earnings, receipts
or output do not exceed P50,000, a simplified set of bookkeeping records.Where the
quarterly gross sales, earnings, receipts or output exceed P50,000 journal and
ledger, or their equivalent.Where the gross quarterly sales, earnings or output
exceed P150,000, the books shall be examined and audited by independent Certified
Public Accountants.May be in language other than native, English or Spanish as long
as it is in the language of the taxpayer.#. Statement 1; Books of accounts
shall be preserved for a period beginning from the last entry in such books until
the expiration of the period of assessment (on transactions recorded there) that
may be made by the Bureau of Internal Revenue. Statement 2: In the case of the
taxpayers whose gross sales, earnings or receipts in any quarter exceed P150,000,
the books of account should be audited and examined by independent Certified Public
Accountants and their income tax returns accompanied with certified financial
statements.Both answers are correct.Both answers are wrong.First statement is
correct but second statement is wrong.First statement is wrong but second statement
is correct.#. Mr. Araki, a non-resident alien stockholder, received a dividend
income of P300, 000 in 2004 from a foreign corporation doing business in the
Philippines. The gross income of the foreign corporation within and without the
Philippines for three years preceding 2004 are as follows: Sources of Income
2001 2002 2003 From within the Philippines P16,000,000 P12,000,000
P14,000,000 From without the Philippines 18,000,000 14,000,000 16,000,000
How much of the dividend income received by Mr. Araki is considered income
from sources within the Philippines? Zero.P150,000.P270,000.Answer not given.#.
The following information are from the records of the Central Plain
University, Inc., a private educational institution, for the fiscal year ended May,
31, 2003: Income: Miscellaneous fees P 362,600
Tuition fees 2,843,100 Income from rents
60,000 Net income, school canteen 36,200 Net income,
book store 24,800 Dividends 15,000 Interest on
time deposits 45,000 Expenses: Payroll and administrative salary
1,452,450 Other operating expenses 762,330
Interest on P750, 000 bank loan 82,100 Depreciation, new
six-room building 37,500 In the first month of the fiscal year, the
school secured a loan from a bank in the amount of P750,000. The proceeds of the
loan were spent in the construction of a new six-room building. How much is the
income tax due from the Central Plain University, Inc. for the fiscal year ended
May 31, 2003? P101, 935.P 26,935.P105, 685.Answer not given.#. The West Central
College, Inc. is a private educational institution recognized by the Government. It
submitted the following data for the fiscal year ending April 30, 2004:
Tuition fees P 9,500,000 Miscellaneous fees
1,200,000 Cash dividends from domestic corporation
80,000 Income from book store 350,000 Interests on
bank deposit 70,000 Income of school canteen
180,000 Salary, allowances and bonus 6,400,000
Other operating expenses 2,600,000 Other expenditures for
improvement of school facilities: Construction of additional classrooms
1,300,000 Furniture and equipment of library
400,000 The income tax due for the fiscal year ending April 30, 2004:
P223, 000.P61, 000.P780, 000.Answer not given.#. The Central Luzon University,
Inc. is a private educational institution recognized by the Government. The
following are financial data for its fiscal year ending April 30, 2004:
Tuition fees P12, 800,000 Miscellaneous fees 2,100,000
Interest on bank deposits 15,000 Rent income from school
canteen 120,000 Salary and bonus, all personnel
8,500,000 Other operating expenses 3,750,000 Construction of
classroom building 2,150,000 Repayment of loan 500,000
Quarterly (three quarters) income tax paid 36,000 The
income tax still payable by the Central Luzon University, Inc. for the year ended
April 30, 2004:P62,
000.P241, 000.P27, 580.Answer not given. #. Mrs. Evangelista owns a parcel of
land worth P500, 000 which she inherited from her father in 2003 when it was worth
P300, 000. Her father purchased it in 1990 for P100, 000. If Mrs. Evangelista
transfer this parcel of land to her wholly owned corporation in exchange for shares
of stocks of said corporation worth P450, 000, Mrs. Evangelista�s taxable gain is:
Zero.P50, 000.P150, 000.Answer not given.#. Mr. Santiago purchased a life
annuity for P100,000 which will pay him P10,000 a year. The life expectancy of Mr.
Santiago is 12 years. Which of the following will Mr. Santiago be able to exclude
from his gross income? P100,000.P10,000.P20,000.Answer not given.#. A store
building was constructed on January 2, 1999 with a cost of P570,000. Its estimated
useful life is 16 years with scrap value of P70,000 after 16 years. In January,
2004 replacement of some worn-out parts of the building costing P50,000 was spent.
After the repairs, the building was appraised with a fair market value of P770,000.
The allowable deduction for depreciation for the year 2004 is:P35,794.45.
P43,750.00.P49,431.82.Answer not given.#. Mr. Monte was injured in a vehicular
accident in 2001. He incurred and paid medical expenses of P20,000 and legal fees
of P10,000 during the year. In 2004, he received P70,000 as settlement from the
insurance company which insured the car owned by the other party involved in the
accident. From the above payments and transactions, the amount of taxable income to
Mr. Monte in 2004:Zero.P40,000.P70,000.Answer not given. #. On different dates
as listed below, Mr. Santos purchased common stock of ABC Corporation. On May 31,
2004, he received a 50% stock dividend. Lot Date No. of Cost Total
No. Purchased Shares Per Share Cost 1 Oct.
15, 2003 400 P 100.00 P40, 000.00 2 Jan. 15, 2004 300
120.00 36,000.00 3 Mar. 15, 2004 200 140.00
28,000.00 4 May. 15,2004 100 150.00
15,000.00 On June 30, 2004, Mr. Santos sold 1,400 shares at P100.00 per
share. Using the first-in-first-out method, the gain or (loss) of Mr.
Santos is:P31,000.P(26,600).P28,938.Answer not given.#. Mr. Rivera leased his
land to Mr. Gomez. The terms of the contract of lease is for fifteen (15) years and
the rental fee is P36,000 a year. The contract provides that Mr. Gomez, the lessee,
will construct a building and at the end of the term of the contract, the building
will be owned by Mr. Rivera, the lessor. The building was constructed at a cost of
P600,000 and has a useful life of 30 years. Assuming Mr. Rivera will
spread his income over the term of the contract of lease, for income tax purposes,
his yearly income is:P40,000.P56,000.P76,000.P20,000.#. Mr. A Pascual bought a
200 square meter land at a cost of P500,000. He leased the land to Mr. B Franco at
an annual rental of P40,000. The term of the contract of lease is 15 years. The
contract of lease provides that Mr. Franco will construct a building will belong to
the lessor at the end of the term of the lease or at the termination of the lease,
the building was constructed at a total cost of P400,000 and has an estimated
useful life of 20 years which is the basis of a straight-line method of
depreciation. Assuming that Mr. A. Pascual will spread his income over the term
of the contract of lease, the annual income of Mr. A. Pascual is:P46,666.66.
P26,666.66.P66,666.66.P40,000. Assuming the contract of lease was terminated after
the tenth (10th) year or at the beginning of the eleventh (11th) year due to the
fault of the lessee, the income of Mr. A Pascual in the eleventh (11th) year is;
P173,333.34.P200,000.P133,333.34.P400,000.#. Mr. B, married, is a citizen and
resident of the Philippines. He had the following data on income and expenses:
Salaries, net of P7,000 SSS, Philhealth, Pagibig contributions, and
labor union dues P88,000 Thirteen month pay 8,000 Allowances
16,000 Gain on sale of asset 10,000 The income tax withheld on
compensation income:P11,015.P8,900.P7,975.P9,875.#. In question 126, if the
income tax was withheld correctly by the employer, income tax still due at the end
of the year is:P2,640.P14,203.P2,000.P1,900.#. Mr. Richard Conception, a citizen
and resident of the Philippines, married to Mrs. Dawn Sese-Conception, with the
mother of Mrs. Conception living with the spouses, had the following data for 2004:
Mr. Mrs. Mr. & Mrs. Gross income from business P220,000
Gross income from profession, net income of a 10% withholding tax
P180,000 Rent income from land and building P48,000
Dividend from domestic corporation 10,000 Interest on notes
receivable 2,000 1,000 Interest on Philippine currency
bank deposit 3,000 2,000 8,000 Capital gain on
sale directly to buyer at P280,000 of shares of domestic corporation
80,000 Capital gain on sale directly to buyer at P2,000,000 of land in the
Philippines 300,000 Interest on government bonds
5,000 Capital loss thru the Philippine Stock exchange at P60,000 of shares of
domestic corporation 5,000 Income tax withheld on rent at 5%
2,400 Income tax withheld on professional fees
at 10% 20,000 Expenses, business/profession 150,000
120,000 10,000 The capita gain taxes paid within the year;P 8,150.
P108,000.P124,000.P108,150.#. In Question 128, the final tax paid on passive income
within the year:P2,500.P2,600.P3,200.P4,600.#. In Question 128, the taxable income
before personal exemption of Mr. Concepcion:P54,000.P73,000.P91,000.P92,000.#.
In Question 128, the taxable income after personal exemption of Mr.
Concepcion is:P59,000.P91,000.P75,000.P73,000.#. In Question 128, the taxable
income before personal exemption of Mrs. Concepcion:P68,000.P63,000.P105,000.
P100,000.#. In Question 128, the taxable income after personal exemption of Mrs.
Concepcion:P73,000.P82,000.P68,000.P80,000.#. Mr. A married, had the following
data for a taxable year: Gross income, Philippines P380,600.28 Gross
income, United States 255,304.65 Expenses, Philippines 194,269.03
Expenses, United States 193,248.39 If the taxpayer is a resident
citizen of the Philippines who is married, his taxable income is:P216,387.
P216,387.51.P154,331.25.P154,331.#. If in Question 134, the taxpayer was a citizen
of the Philippines with residence in the United States who is married, the taxable
income is:P216,387.P216,387.51.P154.331.25.P154,331.#. If in Question 134, the
taxpayer was a non-resident alien engaged in business in the Philippines who is
married and the law of his country allows full reciprocity on personal exemption,
the taxable income is:P216,387.P216,387.51.P154,331.25.P154,331.#. If in
Question 134, the taxpayer was a non-resident alien not engaged in business in the
Philippines who is married, the taxable income is:P186,331.25.P380,600.28.
P154,335.25.P380,600.#. A corporation, in its first year of operations, had the
following data: Philippines Foreign Gross income P400,000
P300,000 Expenses 200,000 200,000 The taxable
income, if domestic corporation and the data are on business, is:P200,000.P300,000.
P100,000.P400,000.#. If in Question 138, the taxpayer is a resident corporation,
and the data are on business, the taxable income:P200,000.P300,000.P100,000.
P400,000. #. If in Question 138, the taxpayer is a non-resident corporation,
and the income and expenses are on isolated transaction, the taxable income is:
P200,000.P300,000.P100,000.P400,000.#. A domestic corporation, in its fifth year
of operations in 2002, had the following data: Sales P2,000,000 Cost of
sales 1,000,000 Business expenses 950,000 The income tax of the
corporation is:P17,000.P20,000.P1,000.P340,000. #. In 2002, a domestic
corporation was in its sixth year of operations. The following data are for the
years 2001 and 2002: 2001 2002 Gross profit from sales P600,000
P700,000 Business expenses 580,000 650,000 The income tax for 2002
is:P12,000.P6,800.P4,000.P20,400.#. In Question 142, the income tax due fro 2002
is:P10,400.P16,500.P11,300.P17,000.#. In year 2002, a domestic corporation had
the following data: Sales P4,000,000 Cost of sales 1,500,000 Business
expenses 1,000,000 The gross income tax of the corporation is:P375,000.
P480,000.P600,000.P125,000.#. D. Co. is a domestic corporation with the following
data for 2002 (first year of operations): Gross profit from sales P2,000,000
Dividend from domestic corporation 20,000 Capital gain on land in
the Philippines held for two years (sold at P1,000,000) 200,000
Capital gains on shares of domestic corporation held for two months (direct
sale to buyer) 120,000 Business expenses 1,100,000 Capital loss on bonds of
domestic corporation held for 6 months 30,000 The total capital gains
taxes for the year:P64,000.P54,000.P67,000.P0.#. In Question 145, the normal
tax of the corporation at the end of the year:P327,000.P1,070,000.P288,000.
P900,000.#. Selected cumulative balances were taken from the records of ABC Co.,
Inc., a domestic corporation, of its fourth year of operations in 2002, which had
an income tax refundable of P10,000 for a preceding year for which there is a
certificate of tax credit: 1stQ 2ndQ 3rdQ Year Gross profit from
sales 800,000 1,600,000 2,400,000 3,100,000 Capital gain on sale directly
to buyer of shares of domestic corporation 50,000 50,000 50,000
100,000 Dividend from domestic corporation 10,000 10,000 20,000
20,000 Interest on Philippine currency bank deposit 5,000
10,000 15,000 20,000 Business expense 600,000 1,200,000
1,700,000 2,100,000 Income tax withheld 15,000 35,000
65,000 115,000 The income tax due at the end of the first quarter:P39,000.
P45,000.P55,000.P60,000.#. In Question 147, the income tax due at the end of the
second quarter:P50,000.P70,000.P140,000.P44,000.#. In Question 147, the income
tax due at end of the third quarter:]P66,000.P50,000.P75,000.P140,000.#. In
Question 147, the income tax due (or refundable) at the end of the year:P245,000.
P350,000.(P10,000).P46,000.#. A domestic corporation had the following data for
2002, the accumulated earnings for which year the Bureau of Internal Revenue
considered to be improper: Sales P6,000,000 Cost of sales 2,000,000
Business expense 1,000,000 Interest on Philippine currency bank
deposit 50,000 Capital gain on sale directly to buyer of shares of
domestic corporation 120,000 Dividend income from domestic corporation
60,000 Dividend declared and paid during the year 500,000 The
improperly accumulated earnings tax is:P175,300.P221,000.P171,000.P323,000.#.
AB is a general professional partnership, with A, married, and B, single,
participating equally in the income and expenses. The following are data for the
partnership and the partners in a calendar year: AB A B
 Gross income P600,000 P150,000 P200,000 Expenses 350,000
70,000 120,000 The gross income of A from the partnership is:P300,000.
P125,000.P600,000.None.#. In Question 152, the taxable income of A is:P80,000.
P205,000.P173,000.Some other amount.#. The YZ & Co. is a general partnership in
trade, in its fifth year of operations. In one calendar year it had a gross profit
from sales and business expenses of P2,000,000 and P1,000,000, respectively. Y and
Z share equally in the profits and losses of the partnership. The income tax of
the partnership is:P40,000.P320,000.P640,000.P0.#. The income tax of Mr. Y as a
consequence of being a partner in the YZ Partnership is:P0.P68,000.P77,000.P32,000.
#. Thirteenth month pay P25,000 Christmas bonus 5,000 Productivity
incentives pay 8,000 The taxable compensation income is:P38,000.P13,000.
P8,000.P1,000.#. Mr. A was insured under an endowment policy with a value of
P500,000. Total premiums paid by him during the term of premiums payments of the
policy was P40,000. At the maturity of the policy, Mr. A received P500,000. The
income of Mr. A under the policy is:Zero.P500,000.P10,000.P50,000.#. A is an
employee in a firm that gives benefits to its rank-and-file employees. He received
the following in a year Salaries, net of SSS, Philhealth, and Pagibig
contributions, and of labor union dues, P360,000; Thirteenth month pay, 30,000;
Productivity incentives pay, 30,000; Mid-year bonus, 15,000; Christmas bonus,
30,000; Rice subsidy, 20,000. The compensation income of A subject to income tax
is:P590,500.P443,000.P473,000.P290,500.#. Received by the taxpayer under policies:
Proceeds of life insurance (as beneficiary of mother) P400,000
Proceeds of life insurance (as beneficiary of father) 600,000
Insurance purchased from the father at cost to taxpayer of 200,000
Additional premiums paid by the taxpayer to continue the policy
50,000 Amount received upon the death of the father 500,000
Proceed of endowment policy, upon maturity, with premium payments made of
P800,000 1,000,000 Proceeds of comprehensive car insurance 100,000 Crop
insurance, from crop destroyed by typhoon 50,000 The income from the amounts
received is:P2,300,000.P500,000.P600,000.P50,000.#. Cost of leasehold improvement
P1,000,000 Estimated useful life of improvements 50 years
Remaining term of the lease 40 years Income from the improvements,
if reported in one lump sum:P1,000,000.P800,000.P200,000.100,000.#. In Question
160, if the income from the improvements is reported annually, the annual income
is:P 5,000.P 4,000.P200,000.P20,000.#. In Question 160, if the income from the
improvements was reported annually, and at the beginning of the twenty-first year
of the improvements, when the fair market value thereof was P250,000, the lessor
took possession of the improvements, his income in Year 21 is:P250,000.P100,000.
P150,000.P50,000.#. In Question 160, if the income was reported annually, and
the leasehold improvements were destroyed by fire before the end of Year 10, when
the fair market value was P800,000 and insurance recovery for the lessor was
P40,000 only, the deductible loss of the lessor is:P5,000.P800,000.P700,000.
P45,000.#. Recovery of bad debt written off by a taxpayer: No.1: P20,000 from
accounts written off in a year which had a net income of p200,000 before write-off
9write-off for the year was P20,000). No. 2: P5,000 from accounts written
off in a year which had a net loss before write-off of P36,000 (write-off for the
year was P5,000). No. 3: P10,000 from accounts written off in a year which
had a net loss income of P8,000 before write off and a write off for P12,000.
The income from the bad debt recovery is:P35,000.P20,000.P26,000.P30,000.#.
Mr. Joey Baretto, a citizen and resident of the Philippines, sold to Martin
Manzano on July 1, 1998 a piece of land held as capital asset in the Philippines at
a selling price of P5,000,000. The land had a cost of P250,000 and at the time of
the sale had a fair market value of P6,000,000 and a mortgage of P2,000,000, which
mortgage was assumed by Mr. Manzano. The sale called for a payment of P300,000 on
the date of sale and P200,000 on December 1, 1998. the balance shall be paid in
installments of P500,000 each on December 1, 1999, December 1, 200, December 1,
2001, December 1, 2002 and December I, 2003. Mr. Baretto will pay the tax on the
transaction in installments, if qualified The �initial payments� was:P300,000.
P500,000.P700,000.None of the above.#. In Question 165, the contract price was:
P3,000,000.P2,000,000.P2,500,000.None of the above.#. In Question 165, the tax paid
on the payment received on July 1, 1998 was:P20,000.P50,000.P30,000.P36,000.#.
Selling price of land in the Philippines held as capital asset P1,700,000
Fair market value of the land at the time of sale 2,000,000 Cost
of land 800,000 Payments on the selling price: Assumption
by the buyer of a mortgage on the property 900,000 Cash in the
year of sale 300,000 Cash in the succeeding year
500,000 The capital gain tax in the year of sale (installment, if qualified):
P17,647.05.P53,333.33.P44,444.44.P100,000.00.#. The taxpayer is a domestic
corporation and the taxable year is 2003. it sold a piece of land and building
abroad held as capital asset at a selling price of P5,000,000 with payment in one
lump sum. The capital gain tax:P0.P250,000.P300,000.None of the above.#. A
citizen of the Philippines sold his principal residence in the Philippines at a
selling price equal to its fair market value of P4,000,000. the basis or cost of
the property was P2,500,000. If the entire proceeds of the sale is immediately
invested in acquiring a net principal residence, the capital gain tax is:P240,000.
P200,000.P0.Some other amount.#. In Question 170, how much is the basis of the
new principal residence? P0.P249,000.P2,500,000.Some other amount.#. In Question
170, if only P3,000,000 out of P4,000,000 was utilized in acquiring a new principal
residence, the capital gain tax is:P60,000.P240,000.P180,000.Some other amount.#.
Calendar year 2002 Taxpayer is a citizen of the Philippines who is
single: Capital gain on sale of bonds held for 20 months P50,000
Capital gain on direct sale to buyer of shares of domestic corporation held
for 6 months 120,000 Capital loss on sale of family car held for 11 months
80,000 Capital loss on sale of land in the Philippines held for 3 years
60,000 Net capital loss in 2001 (net taxable income of the year was P10,000)
20,000 Total capital gains to consider at the end of the year:P145,000.
P25,000.P120,000.P130,000.#. In Question 173, the net capital loss carry-over from
2001 would have been:P40,000.P55,000.P10,000.P0.#. Calendar year 2002:
Taxpayer is a citizen of the Philippines who is single Capital gain
on sale of bonds held for 2 months P45,000 Capital gain on sale directly
to buyer of shares of domestic corporation held for 16 months 120,000
Capital loss on sale of family car held for 5 years 80,000 Capital loss
on sale of land in the Philippines held for 3 years on a selling price of P800,000
60,000 Net capital loss in 2001 (net taxable income of the year was P30,000)
20,000 The net capital gain in 2002 was:P50,000.P5,000.None.Some other amount.
#. In Question 175, the net capital loss carry over to 2002 was:P5,000.P20,000.
P30,000.Some other amount.#. Capital stock issued and outstanding of domestic
corporation � Common only Stock owned: Acquisition No. 1: 100 shares
acquired at P120 per share; Acquisition No. 2: 50 shares acquired at P130
per share. Stock dividend received: (Acquisition No. 3) � 20%; Shares sold
directly to a buyer � 110 shares at P110 per share. If costing is under the FIFO
method, the capital gain tax is:P118.P55.P160.P110.#. In Question 177, if costing
is under the moving average method, the capital gain tax is:P35.75.P121.67.P39.72.
P68.60.#. Property held by an individual as capital asset (not real property or
shares of stock) was sold in 2001. Data on the property follow: Selling price
P60,000 Cost 10,000 Payment in 2002 15,000 Payment in 2003
45,000 Holding period 2 years Capital gain on installment (if opted to)
in 2002? P6,250.P12,500.P25,000.P25,500.#. In Question 179, capital gain in
installment (if opted) in 2003? P50,000.P25,000.P18,750.P37,500.#. In 2002, a
taxpayer borrowed money from Bank A, that gave him an interest expense of P8,000.
He deposited the money with Bank B, and he had an interest income of P10,000. The
deductible interest expense is:P8,000.P3,900.P4,200.None of those mentioned.#.
A domestic corporation had: Gross profit Business Year from
business Expenses 1998 P600,000 P700,000 1999 500,000
470,000 2000 900,000 850,000 2001 850,000
900,000 2002 920,000 620,000 The taxable income in 2001:
P50,000.P0.Loss � (P20,000).Some other amount.#. In Question 182, the taxable
income in 2002 is:P250,000.P0.P300,000.Some other amount. #. A taxpayer, a
resident citizen who is married, with six qualified dependent children, had a gross
compensation income of P180,000, net of exclusions from gross compensation income,
premium payments on health insurance for the family of P4,000, and expenses related
to his employment of P70,000. The taxable income is:P113,600.P116,000.P177,600.Some
other amount.#. The taxpayer is a resident citizen who is married, with gross
income from business of P500,000, business expenses with supporting receipts of
P40,000 and premiums on health insurance of P3,000. If choosing the itemized
deductions from gross income, the taxable income is:P460,000.P428,000.P418,000.Some
other amount.#. In Question 185, if the taxpayer chose the Optional Standard
Deduction, the taxable income is:P460,000.P450,000.P418,000.Some other amount.#.
A citizen who is married, had the following data in 2000: Gross revenues
from services P400,000 Capital gain on sale of asset held for 2 years
10,000 Dividend from resident corporation 15,000 Direct costs of the
services 100,000 Capital loss on sale of asset held for 6 months 5,000
If choosing the Optional Standard Deduction, the taxable income is:P288,000.
P256,000.P246,000.Some other amount.#. In 2002, an employer gave the following
fringe benefits, in cash and in kind, to its employees: To management level
employees P2,040,000 To rank-and-file employees 5,000,000 The fringe benefit
tax is:P960,000.P652,000.P680,000.Some other amount.#. In Question 188, the
deduction from the gross income of the employer for Fringe Benefit Expense is:
P3,000,000.P2,040,000.P8,000,000.P7,040,000.#. Journal entry: (Debit) Fringe
benefit expense P389,000 (Debit) Fringe benefit tax expense
136,000 (Credit) Cash P389,000 (Credit) Fringe benefit
tax payable 136,000 Means that the grossed-up monetary value of the
fringe benefits to supervisory personnel had a gross monetary value of:P425,000.
P289,000.P186,000.P389,000.#. In Question 190, the monetary value of the fringe
benefit to the rank-and-file employees is:P425,000.P100,000.P289,000.P389,000.#.
A management employee borrowed from his employer (advances against salaries)
P120,000, payable from his salaries at P5,000 every payday (fifteen days). Since
check-off was to be made against salaries, there was no interest charged to the
loan. The fringe benefit tax is: P0.P14,400.22.P6,776.47.P21,178.49.#.
Included in the compensation package of an executive was the free use of the
company�s residential condominium unit in Makati City, Philippines. Data on the
condominium unit follow: Fair market value in the Real Property Declaration
P1,000,000 Zonal value 2,000,000 Fair market value
2,500,000 The monthly gross monetary value of the fringe benefit is:P1,500,000.
P2,000,000.P6,127.45.P4,166.67.#. In Question 193, how much is the fringe benefit
tax? P326,400.P705,832.35.P1960.78.P945,176.47.#. A corporation bought a piece
of land with a building at a cost of P4,000,000 for the land and P1,000,000 for the
building. It was not the intention of the corporation to use the building but to
have it razed to make the land available for the construction of its offices. Upon
razing the old building at a cost of P200,000, the corporation shall have a
deductible loss of:P0.P1,000,000.1,200,000.P200,000.#. A Co. had investments in
shares of stock of B Co. that it acquiered at a cost of P20,000. it had also
investment in shares of stock of C CO. That it acquired at a cost of p40,000. The
value of the shares of stock of B Co. had decreased to P15,000, while the share of
stock of C Co. are now worthless, and has to be written off. The deductible
loss is:P45,000.P40,000.P60,000.P0.#. Contributions and donations were made by
a taxpayer, as follows: To the Quiapo Catholic Church P15,000 To the Society for
the Blind, Inc., Philippines 10,000 To beggars in the streets 5,000
To the Sistine Chapel in Rome 20,000 The actual contributions to
be compared with the 5%/10% limitation is:P50,000.P25,000.P45,000.P20,000.#.
Husband and wife, with five qualified dependent children, (with husband claiming
the additional exemptions) had the following data for 2002:Wife:
Salaries P180,000 Thirteenth month pay 15,000
Premiums on health insurance paid 5,000 Husband: Sales
2,000,000 Dividend from domestic corporation 20,000
Dividend from resident corporation 15,000 Interest on
Philippine currency bank deposit 100,000 Royalty from patented
invention 60,000 Royalty from books 30,000
Capital gains on assets held for not more than 12 months: On
sale directly to buyer of shares of domestic corporation 135,000
On sale directly to buyer on bond of domestic corporation 40,000
On sale thru the Philippine Stock Exchange of shares of domestic
corporation 60,000 On sale thru a real estate broker
of land in the Philippines (fair market value-P2,800,000, selling price-P3,000,000)
500,000 On sale of vacation house and lot in Malaysia
200,000 Cost of sales 980,000 Capital loss on
asset held for more than 12 months: On sale directly to buyer of and in
Indonesia 250,000 On sale of family car 100,000
On sale directly to buyer of bonds of domestic corporation
25,000 Contributions to churches 5,000 Business
expenses 500,000 The income tax withheld on the compensation income
is:P20,400.P24,500.P32,650.P35,400. #. In Question 198, the final tax on passive
income is:P35,000.P39,200.P20,000.P37,000.#. In Question 198, the capital gain
tax on real property:P150,000.P180,000.P100,000.P120,000.#.In Question 198, the
capital gain tax on shares of stock:P8,500.P17,000.P13,500.P27,000.#. In Question
198, the net capital gain (loss) at the end of the year:P105,000.P(135,000).
P52,500.P40,500.#. In Question 198, the income tax due at the end of the year
from the husband and wife:P155,790.P130,920.P163,245.P145,364.#. The year is
2002. a domestic corporation in its sixth year of operations had a gross profit
from sales of P2,500,000, and net income per books of P700,000 after considering:
Dividend income: From domestic corporation P 20,000 From
resident corporation 15,000 Interest income: From trade notes
receivable 5,000 From Philippine currency bank deposits 8,000
Capital gain on sale at P4,000,000 of land in the Philippines held for ten
years 100,000 Capital gain on sale of bonds with maturity of 10years
6,000 Capital gain on sale of shares of stock of a domestic corporation held for
eight months, sold directly to buyer 12,000 Income from trust indenture
with the Equitable PCIBank 4,000 Bad debts (direct writ-off)
18,000 Salaries and wages 100,000 Taxes and licenses (including
income tax on interest income and on capital gain of P243,000) 260,000
Utilities expense 75,000 Losses 90,000 Depreciation
40,000 Pension trust 16,000 Income tax (three quarterly income taxes)
80,200 Capital loss on sale of bonds of a domestic corporation held for two
years 5,500 Dividend declared and paid 200,000 The income tax due
from the corporation:P200,984.P50,000.P298,758.P0.#. In Question 204, if the
accumulation of profits in 2002 is adjudged to be improper, the improperly
accumulated earnings tax (IAET) is:P72,328.32.P50,364.86.P37,944.56.P29,901.60.#.
Mr. A sold property which had a cost to him of p110,000 for a selling price of
P200,000. The sale was on July I, 2002, and under the terms of the sale, the buyer
was to assume a mortgage of P50,000 on the property, pay P50,000 on the date of
sale and P50,000 every July 1 thereafter. The income in 2002 reported under the
installment method was:P22,450.P30,000.P90,000.None of the above.#. Cielo Co.
sold a piece of land(ordinary asset) which had a cost to it of P1,000,000 for a
selling price of P4,000,000. The sale called for an assumption by the buyer of the
mortgage on the land of P1,500,000, cash of P500,000 on the date of sale and
installment payment of 500,000 every year thereafter. The income to report in the
year of sale under the installment method of reporting income is:P500,000.P750,000.
P375,000.P1,000,000.#. Del Mundo Co. sold a piece of land (ordinary asset) which
had a cost of P2,000,000 for P4,000,000 on December 1, 2000. The sale called for a
payment on date of sale of P1,500,000, and the balance, evidenced by a mortgage
note for P2,500,000, payable at P1,500,000 on December 1, 2001 and P1,000,000 on
December 1, 2002. The note had a fair market value at the time of execution equal
to eighty-five percent of its face value. The income in 2000 under the
deferred payment method of reporting income:P3,000,000.P1,625,000.P1,500,000.
P2,000,000.#. In Question 208, the income in 2001 when
P1,500,000 is collected:P0.P235,000.P225,000.P1,500,000.#. The taxpayer is a
resident citizen who is married with two qualified dependent children. For 2002
which is under investigation, he had the following data: Net worth, beginning of
the year P400,000 Net worth, end of the year 600,000 Interest received
on long-term investment in banks 2,000 Dividend on shares of stock of
domestic corporation 5,000 Rent income per books (out of an advance rental
of P60,000) 10,000 Income tax paid for 2001 60,000 Income tax shown
on the return for 2002 29,000 Interest paid on money borrowed for use in
acquiring long-term investment 1,000 Personal, living and family
expenses 100,000 Cost to repair residential house partially destroyed by
fire 30,000 Premiums on family health and hospitalization insurance
77,400 Capital gain on bonds of a domestic corporation held for 8 months
30,000 Capital loss on bonds of a domestic corporation held for 18 months
70,000 The taxable income per investigation:P327,000.P466,000.P356,000.
P283,000. #. Mr. A is not a dealer in securities. In 2002, he had the
following transactions of common shares of stock of Z Co., a domestic corporation:
Purchase on January 5, of 100 shares P7,000 Sale of June 18, of the
shares purchased on January 5 6,000 Purchase on June 22, of 60 shares
6,500 Sale on October 5, of the shares purchased on June 22 8,000 The loss not
recognized on the sale of June 18:P1,000.P600.P0.Some other amount. #. In
Problem 211, the basis of the shares purchased on June 22, 2000 is:P600.P7,100.
P6,500.Some other amount.#. In Problem 211, the gain on the sale of October 5,
2000 is:P900.P1,500.P0.Some other amount.#. Anson Co. was merged into
Bono Co., and only Bono Co. continues to exist. Mr. Arnold Custodio, a stockholder
of Anson Co. was asked to surrender his 100 shares of Anson Co. that he acquired
for P100,000 and received under the merger 100 shares of Bono Co. with a fair
market value of P130,000 and cash of 30,000. The gain to Mr. Arnold Custodio on
the merger is:P60,000.P30,000.P0.Some other amount.#. In Question 214, the basis to
Mr. Arnold Custodio of the shares of Bono Co. received is:P100,000.P130,000.
P70,000.Some other amount.#. M CO., a domestic corporation, had the following data
for 2000: Taxable income, Philippines P1,000,000 Taxable income, X Foreign
Country 600,000 Taxable income, Y Foreign Country 400,000
Income tax paid to X Foreign Country 250,000 Income tax paid to
Y Foreign Country 120,000 Philippine income tax paid, three quarters of
the year 110,000 Tax credit for foreign income taxes paid? P540,000.
P370,000.P312,000.P340,000. #. In Question 216, the Philippine income tax
still due, after credit for foreign income taxes paid is:P218,000.P356,000.
P570,000.P0.#. If in Question 216, the corporation chose to deduct the foreign
income tax paid (instead of availing of a foreign income tax credit), how much
would have been the income tax due? P521,600.P640,000.P411,600.Some other amount.#.
A revocable transfer, with a consideration received: Consideration
received P200,000 Fair market value of property at the time of transfer
300,000 Fair market value of property at the time of death 250,000 Value
to include in the gross estate:P300,000.P250,000.P100,000.P50,000.#. A decedent
was married at the time of death and under the system of conjugal partnership of
gains. Among the properties in the gross estate were: Land, inherited before the
marriage, fair market value P100,000 Family home built by the spouses on the
inherited land 800,000 Deduction for family home:P900,000.P500,000.P400,000.
P450,000.Pre-week Quizzer CPA Reviewer in Taxation #PAGE #
#PAGE #17#ANSWER KEY TO QUIZZERS#. Letter �A� is the correct answer.#. Letter �D�
is the correct answer.#. Letter �A� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �B� is the correct
answer. #. Letter �B� is the correct answer.#. Letter �C� is the correct
answer. #. Letter �D� is the correct answer.#. Letter �B� is the correct answer.
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correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the correct
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answer.#. Letter �D� is the correct answer.#. Letter �C� is the correct answer.#.
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correct answer.#. Letter �D� is the correct answer.#. Letter �B� is the correct
answer.#. Letter �A� is the correct answer.#. Letter �C� is the correct answer.#.
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�D� is the correct answer.#. Letter �D� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �D� is the correct
answer.#. Letter �B� is the correct answer.#. Letter �B� is the correct answer.#.
Letter �A� is the correct answer.#. Letter �C� is the correct answer.#. Letter
�B� is the correct answer.#. Letter �C� is the correct answer.#. Letter �C� is the
correct answer.#. Letter �B� is the correct answer. #. Letter �A� is the
correct answer.#. Letter �D� is the correct answer.#. Letter �D� is the correct
answer.#. Letter �D� is the correct answer.#. Letter �C� is the correct answer.
#. Letter �D� is the correct answer.#. Letter �A� is the correct answer.#. Letter
�C� is the correct answer.Solution: Gross income, within the Philippines,
2001, 2002 and 2003 P42, 000, 000. 00 Gross income without the
Philippines, 2001, 2002 and 2003 48, 000, 000.00 World gross
income, 2001, 2002 and 2003 P90, 000, 000.00 Percent of
Philippine income in relation to the world income 46.67%
Since the Philippine gross income is less than 50% of the world gross income,
the entire dividend income shall be considered as derived from a foreign source.
#. Letter �C� is the correct answer.Solution:Income: ### Miscellaneous fees #
362,600 ## Tuition fees # 2,843,100 ## Income from Rents # 60,000 ## Net
income, school canteen # 36,200 ## Net income, book store # 24,800 ##
Total # 3,326,700 ## Deductions: ### Payroll and administrative salary # 1,425,420
## Other operating expenses # 762,330 ## Interest on P750, 000 bank loan #
82,100 ## Expenditure for new six-room building # 750,000 ## Total # 3,019,850
## Taxable income # 306,850 ## Income tax at 10% of P306, 850 # 30,685 ###.
Letter �C� is the correct answer.Solution:Gross income: #### Tuition fees ##
9,500,000 ## Miscellaneous fees ## 1,200,000 ## Income from book store ##
350,000 ## Income from school canteen ## 180,000 ## Total ## 11,230,000 ##
Deductions: #### Salary, allowances and bonus # 6,400,000 ### Other operating
expenses (assumed that #### capital expenditures were capitalized and ####
operating expenses include depreciation thereon) # 2,600,000 # 9,000,000 ##
Taxable income ## 2,230,000 ## Income tax at 10% ## 223,000 ######
Alternative: #### Gross income (see above) ## 11,230,000 ## Deductions: ####
Salary, allowances
and bonus # 6,400,000 ### Other operating expenses (assumed that # 2,600,000 ###
Deductions for capital expenditures (as alternative #### allowed to educational
institutions): #### Construction for additional classrooms # 1,300,000 ###
Furniture and equipment of library # 400,000 # 10,700,000 ## Taxable income ##
530,000 ## Income tax at 10% ## 53,000 ###. Letter �C� is the correct
answer.Solution:Gross income: #### Tuition fees ## 12,800,000 ## Miscellaneous fees
## 2,100,000 ## Total ## 14,900,000 ## Deductions: #### Salary and bonus #
8,500,000 ### Other operating expenses (assumed that #### capital expenditures
were capitalized and #### operating expenses include depreciation thereon) #
3,750,000 # 12,250,000 ## Net income from school activities ## 2,650,000 ## Add:
Net income from school canteen ## 120,000 ## Taxable income ## 2,770,000 ##
Income tax at 10% ## 277,000 ## Less: Quarterly income tax paid ##
36,000 ## Income tax still due ## 241,000 ###### Alternative: #### Gross
income (see above) ## 14,900,000 ## Deductions: #### Salary, allowances and bonus #
8,500,000 ### Other operating expenses # 3,750,000 ### Construction of school
building (as alternative #### allowed to educational institutions) # 2,150,000
# 14,400,000 ## Net income from school activities ## 500,000 ## Add: Net
income from school canteen ## 120,000 ## Taxable income ## 620,000 ##
Income tax at 10% ## 62,000 ## Less: Quarterly income tax paid ##
36,000 ## Income tax still due ## 26,000 ###. Letter �C� is the correct
answer.#. Letter �C� is the correct answer.#. Letter �C� is the correct
answer.Solution:Construction cost # 570,000.00 ## Less: Scrap value # 70,000.00
## Depreciable value # 500,000.00 ## Less: Depreciation from January 2,1999 ### to
January, 2004 (P500, 000/16 yrs. X 5 yrs.) # 156,250.00 ## Book value at the time
of capital expenditure # 343,750.00 ## Add: Capital expenditure # 50,000.00 ##
New depreciation base # 393,750.00 ##### Depreciation for 2004 (P393, 750/11 yrs.)
# 36,795.45 ###. Letter �C� is the correct answer.#. Letter �C� is the
correct answer.Solution:Selling price ## 140,000.00 ## Less: Cost #### 600 shares
of Lot 1 # 40,000.00 ### 450 shares of Lot 2 # 36,000.00 ### 300 shares of Lot 3 #
28,000.00 ### 50 shares of Lot 4 #### (P15, 000/150 shares x 50 shares) #
5,000.00 # 109,000.00 ## Gain on Sale ## 31,000.00 ###. Letter �C� is the
correct answer.Solution:Rental fee ## 36,000 ## Income from leasehold improvement
#### Cost # 600,000 ### Less: Depreciation over the remaining #### term of the
lease- #### P600, 000/30 years x 15 years # 300,000 ### Estimated book value when
the lease expires # 300,000 ### Annual income (P300, 000/15 years) ## 20,000 ##
Yearly income from the lease agreement ## 56,000 ###. Letter �C� is the
correct answer.Solution:Income from rent ## 40,000.00 ## Income from leasehold
improvement: #### Cost # 400,000.00 ### Less: #### Depreciation during the
remaining #### term of the lease #### P400, 000/20 years x 15 years # 300,000.00
### Estimated book value of leasehold improvements #### when the lease expires #
100,000.00 ### Annual income (P100, 000/15 years) ## 6,666.66 ## Annual income ##
46,666.66 ##Note: The problem failed to give the remaining term of the lease from
the date the improvements were completed. The solution assumed a remaining term of
the lease equal to (? ) the term of the lease of 15 years.Fair market value of the
improvements #### when the lessor took possession #### Cost # 400,000.00 ### Less:
Depreciation of the improvements at the end of #### the 10th year- P400, 000/20
years x 10 years # 200,000.00 # 200,000.00 ## Less: Income from the improvements
already #### reported from year 1 to year 10 (P6, 666.66 x 10 years ## 66,666.66
## Income in the eleventh (11th) year ## 133,333.34 ###. Letter �C� is the
correct answer.Solution:Salaries # 88,000.00 ## Allowances # 16,000.00 ## Gross
compensation income # 104,000.00 ## Less: basic personal exemption # 32,000.00 ##
Taxable compensation income # 72,000.00 ## Income Tax # 8,900.00 ##Note: The
thirteenth month pay is an exclusion from the gross income. The SSS, PhilHealth,
Pag-ibig contributions and labor union dues of the employee are exclusions from the
gross income. These exclusions reduce the gross pay to arrive at the amount subject
to withholding income tax.#. Letter �C� is the correct answer.Solution:Salaries #
88,000.00 ## Allowances # 16,000.00 ## Gain on sale of asset # 10,000.00 ##
Total # 114,000.00 ## Less: Basic personal exemption # 32,000.00 ## Taxable
income # 82,000.00 ##### Income tax # 10,900.00 ## Less: Income tax withheld
on compensation income # 8,900.00 ## Income tax still due # 2,000.00 ###.
Letter �C� is the correct answer.Solution:On shares of domestic corporation
(P80, 000 x 5%) # 4,000.00 ## On land in the Philippines (P2,000,000 x 6%) #
120,000.00 ## Total # 124,000.00 ###. Letter �C� is the correct answer.
Solution:On interest on Philippine currency bank deposit: #### Mr. Concepcion #
3,000.00 ### Mrs. Concepcion # 2,000.00 ### Mr. And Mrs. Concepcion #
8,000.00 ### Total # 13,000.00 ### Final tax (P13, 000 x 20%) ## 2,600.00 ## On
dividend from domestic corporation P(10, 000 x 10%) ## 1,000.00 ## On interest on
government bonds P5, 000 x 20%) ## 1,000.00 ## Total ## 4,600.00 ###. Letter �C�
is the correct answer.Solution:Gross income from business # 220,000.00 ### Less:
Expenses # 150,000.00 # 70,000.00 ## Interest on Notes Receivable ## 2,000.00 ##
Rent income (1/2 of P48, 000 # 24,000.00 ### Less: Expenses (1/2 of P10, 000) #
5,000.00 # 19,000.00 ## Taxable income before personal exemption ## 91,000.00 ###.
Letter �C� is the correct answer.Solution:Taxable income before personal
exemption # 91,000.00 ## Less: Basic personal exemption # 32,000.00 ## Taxable
income # 59,000.00 ###. Letter �C� is the correct answer.Solution:Gross
income from profession # 200,000 ### Less: Expenses # 120,000 #
80,000 ## Interest on notes receivable # 1,000 ### Net rent income (See
above ) # 19,000 # 20,000 ## Taxable income before personal exemption
## 100,000 ###. Letter �C� is the correct answer.Solution:Taxable income
before personal exemption # 100,000 ## Less: Basic personal exemption # 32,000
## Taxable income after personal exemption # 68,000 ###. Letter �C� is the
correct answer.Solution:Gross income, Philippines # 380,600.28 ### Less: Expenses,
Philippines # 194,269.03 # 186,331.25 ## Gross income, Unites States # 255,304.65
### Less: Expenses, United States # 193,248.39 # 62,056.26 ## Total ## 248,387.51
## Less: Basic personal exemption ## 32,000.00 ## Taxable income ## 216,387.00
##Note: Centavos are dropped in taxable income#. Letter �C� is the correct
answer.#. Letter �C� is the correct answer.#. Letter �C� is the correct
answer.#. Letter �C� is the correct answer.Solution:Gross income, Philippines #
400,000.00 ### Less: Expenses, Philippines # 200,000.00 # 200,000.00 ## Gross
income, Foreign # 300,000.00 ### Less: Expenses, Foreign # 200,000.00 #
100,000.00 ## Taxable income ## 300,000.00 ###. Letter �C� is the correct
answer.#. Letter �C� is the correct answer.#. Letter �C� is the correct answer.
Solution:Sales # 2,000,000.00 ## Less: Cost of sales # 1,000,000.00 ## Gross profit
from sales # 1,000,000.00 ## Less: Business expenses # 950,000.00 ## Normal tax
taxable income # 50,000.00 ## Normal tax at 32% of P50, 000 # 16,000.00
## Minimum corporate income tax at 2% of P1, 000, 000 # 20,000.00 ## Due #
20,000.00 ###. Letter �C� is the correct answer.Solution:Gross profit from sales
# 600,000.00 ## Less: Business expenses # 580,000.00 ## Normal tax taxable income #
20,000.00 ##### Normal income tax at 32% of P20, 000 # 6,400.00 ## Minimum
corporate income tax at 2% of P600, 000 # 12,000.00 ## Due # 12,000.00 ###.
Letter �C� is the correct answer.Solution:Gross profit from sales #
700,000.00 ## Less: Business expenses # 650,000.00 ## Normal tax taxable income #
50,000.00 ##### Normal income tax at 32% of P50, 000 # 16,000.00 ## Minimum
corporate income tax at 2% of P600, 000 # 14,000.00 ## Due (whichever is higher
between P16,000 & P14,000) # 16,000.00 ## Less: Excess minimum corporate income
tax in 2001 ### over the normal tax (P12, 000 less P6, 400) # 5,600.00 ##
Income tax still due # 10,400.00 ###. Letter �C� is the correct answer.
Solution:Sales # 4,000,000.00 ## Less: Cost of sales # 1,500,000.00 ## Gross profit
from sales # 2,500,000.00 ## Gross income tax at 15% of P2, 500, 000 #
375,000.00 ###. Letter �C� is the correct answer.Solution:Capital gain tax on
shares of domestic corporation: #### On P100, 000 at 5% # 5,000.00 ###
20, 000 at 10% # 2,000.00 # 7,000.00 ## Capital gain tax on land (P1, 000, 000 x
6%) ## 60,000.00 ## Total ## 67,000.00 ###. Letter �C� is the correct answer.
Solution:Gross profit from sales # 2,000,000.00 ## Less: Business expenses #
1,100,000.00 ## Normal tax taxable income # 900,000.00 ## Normal tax at 32% of
P900, 000 # 288,000.00 ###. Letter �C� is the correct answer.See solution
in question 150.#. Letter �C� is the correct answer.See solution in question
150.#. Letter �C� is the correct answer.See solution in question 150.#.
Letter �C� is the correct answer.Solution:#1st Q#2nd Q#3rd Q#Year##Gross
profit from sales#800,000.00 #1,600,000.00 #2,400,000.00 #3,100,000.00 ##Less:
Business expenses#600,000.00 #1,200,000.00 #1,700,000.00 #2,100,000.00 ##Taxable
income #200,000.00 #400,000.00 #700,000.00
#1,000,000.00 ##Normal income tax 32%#64,000.00 #128,000.00 #224,000.00 ###Less:
Income tax refundable #(10,000.00)#####Income tax withheld
#(15,000.00)#(20,000.00)#(30,000.00)#(50,000.00)##Income tax, previous
qtrs#�#(64,000.00)#(128,000.00)#(224,000.00)##Income tax due#39,000.00 #44,000.00
#66,000.00 #46,000.00 ##The normal income tax is compared with the minimum
corporate income tax only at the end of the year. Thus, at the end of the year.
Normal income tax at 32% of P1,000, 000#320,000.00 ##Minimum corporate income tax
at 2% of P3,100,000#62,000.00 ##Due before tax credits#320,000.00 ###. Letter
�C� is the correct answer.Solution:Sales##6,000,000.00 ##Less: Cost fo
sales##2,000,000.00 ##Gross profit from sales##4,000,000.00 ##Less: Business
expenses##1,000,000.00 ##Normal tax taxable income##3,000,000.00 ######Minimum
corporate income tax at 2% of P4, 000, 000##80,000.00 ##Normal income tax at 32% of
P3, 000, 000##960,000.00 ##Due##960,000.00 ######Capital gain tax on shares of
stock of domestic corp.:####On P100, 000 at 5% and on P20, 000 at 10%##7,000.00
######Final tax withheld on passive income:####On Philippine currency bank deposit
at 20% on P50,000##10,000.00 ######Improperly accumulated eranings tax: ########Net
taxable income##3,000,000.00 ##Add: Interest on Philippine currency bank deposit
#50,000.00 ###Capital gain on sale of shares of domestic corporation #120,000.00
###Dividend income from domestic corporation #60,000.00 #230,000.00
##Total##3,230,000.00 ##Less: Normal income tax#960,000.00 ###Capital gain tax on
shares of stock#7,000.00 ###Final income tax on passive income#10,000.00
###Dividend declared and paid during the year #500,000.00 #1,477,000.00
##Improperly accumulated profits##1,753,000.00 ##Improperly accumulated profits tax
at 10% of P 1, 753, 000##175,300.00 ###. Letter �C� is the correct answer.
Solution:AB gross income#600,000 ##Less: AB Expenses#350,000 ##AB net
income#250,000 #####Gross income of A (1/2 of P250, 000)#125,000 ###. Letter �C�
is the correct answer.Solution:Gross income from AB (1/2 of P250, 000)#125,000
##Own gross income#150,000 ##Total gross income#275,000 ##Less: expenses#70,000
##Net income#205,000 ##Less: Basic personal exemption#32,000 ##Taxable
income#173,000 ###. Letter �C� is the correct answer.Solution:Gross profit from
sales#2,000,000 ##Less: Deductions for business expenses#1,000,000 ##Taxable
income#1,000,000 #####Minimum corporate income tax (P2,000,000 x 2%)#40,000
##Normal tax (P1,000 ,000 x 32%)#320,000 ##Due#320,000 ###. Letter �C� is the
correct answer.Solution:#. Letter �C� is the correct answer.#. Letter �C�
is the correct answer.#. Letter �C� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �C� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �C� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �D� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �B� is the correct answer. #. Letter �A� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �B� is the
correct answer. #. Letter �C� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �A� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer. #. Letter �C� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �B� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �B� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �A� is the
correct answer.#. Letter �C� is the correct answer.#. Letter �D� is the
correct answer.#. Letter �B� is the correct answer.
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