Tax Reminder: Availment of 8% Rate No need to submit FS Mixed income earner and Self employed only allowed for 8% Indiv. availed 8% Tax Self employed - may bawas na 250,000 Mixed Income Earner - wala ng bawas na 250,000 kasi nabawas na sa compensation PLEASE ALALAHANIN!

Powers of a Corporation - Voting Requirements ++ list of powers per voting group with my own mnemonics. Feel free to use your own memorizing techniques! ✨ For any corrections, pls let me know! 🙏🏻 PDF: drive.google.com/file/d/1An-ocG…

Anti Money Laundering (1/2)🙏

If the exams are so near, and you are still reading things like it’s your first view, be grateful. It’s not “why do I not know this yet?” but more of “thank you for letting me learn this before the exam.” 😊

important IRRs to read: - AMLA (6 pts) - Data Privacy Act (3) - Govt Procurement (2) - Banking Laws (6) - SSS Law (2)

Tips in Biological Assets Measurement: FV less CTS (Both Initial and Subsequent) Bakit FVLCTS? assumption sa agriculture ibebenta mo rin sa dulo either as is or as consumable. Plant with dual use = Bioasset kasi it bears fruit and held for sale rin. Bearer plant = PPE not H4S.

updates note to self: -De mimimis clothing from 6k to 7k -Amt of bal para eed magfile sa PDIC pag nagsara bank from more than 100k to more than 500k na/ - PDIC insurance from max of 500k to 1m same bank

𝐓𝐚𝐱 𝐈𝐧𝐜𝐞𝐧𝐭𝐢𝐯𝐞𝐬 𝐮𝐧𝐝𝐞𝐫 𝐂𝐑𝐄𝐀𝐓𝐄 𝐀𝐜𝐭: 𝐕𝐀𝐓 𝐙𝐞𝐫𝐨-𝐑𝐚𝐭𝐢𝐧𝐠 𝐚𝐧𝐝 𝐄𝐱𝐞𝐦𝐩𝐭𝐢𝐨𝐧 🔗 Tabag 2024 ps. ganito ko lang siya "na-gets", so 'di ko talaga sure ?! refer with caution (ano raw !!) nalang siguro t__t [dm for corrections] ҂ (❁ᴗ͈ˬᴗ͈)

#AudTheo CPALE QUESTIONS

📌 RFBT-OBLICON NOVATION (Needed Consents) • Delegacion - Creditor, Old and New Debtor • Expromission - Creditor and New Debtor • Conventional Subrogation - Debtor, Old and New Creditor • Legal Subrogation - not presumed, and can exist even without debtor’s knowledge

Income Tax Due – Total income tax for the year BEFORE deducting CWT. Income Tax Payable – Tax still to be paid AFTER deducting CWT. (Basic Tax – CWT) Income Tax Expense - Regular Income Tax, FWT, CGT, Penalties & Interest (gross of CWT)

AKO LANG BA YUNG BIGLANG TUMALINO KASI MALAPIT NA BE?? HAHAHAHHA wdym ang bilis ko na makagets

[ tax ] installment sales formulas

📌 RFBT - PRESCRIPTION quasi contract - qua SIX oral contract - 6ral written contract - writTEN court judgement - courTEN quasi delict - d 4th letter alphabet BP 22 - 2+2 = 4 libel - l1bel sale of land - LAND = 4 letters Rescission - fouR voidable - void able = 4 letters each

tandaan mo to tehhh goods/services to SCs and PWDs: - subject to 20% discount = VAT exempt - 5% basic necessities and prime commodities = not VAT exempt

Grabe sinusubok talaga ako wdym, walang work parents ko for 3 weeks :(( San na naman kami kukuha ng pera🥲🥲 Grabe na yung guilt na nararamdaman ko :(( 19 days nalang naman please Ilalaban ko talaga to

If God wants it to happen, it will.

lagi ko nalang nakakalimutan to HAHAHA

Bakit po C?