Consumption tax - Wikipedia, The Free Encyclopedia
A consumption tax is a tax on spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value added tax. However, a consumption tax can also be structured as a form of direct, personal taxation ... Read Article
Tax News Interpret & Integrate - Deloitte
Philippines Tax & Corporate Services Tax News Interpret & Integrate Issue 5 June 2012 In this issue: Joint Circulars Revenue Memorandum Circulars ... Doc Retrieval
SUMMARY OF SIGNIFICANT CTA DECISIONS (AUGUST 2012) REFUND ...
SUMMARY OF SIGNIFICANT CTA DECISIONS (AUGUST 2012) REFUND/ISSUANCE OF TAX CREDIT CERTIFICATE Taxpayer provides services to clients engaged in business outside the Philippines. Since the fees are VAT zero-rated, taxpayer applied for the refund of input taxes related to these VAT ... Doc Retrieval
Philippines
Philippines Fast facts Who we are Punongbayan & Araullo, application for tax refund/credit request for tax rulings tax planning and transfer pricing retainer services as tax advisor 4/4/2012 3:22:18 PM ... Retrieve Here
Tax Alert 022012) Final
PRHC Property Managers Inc. v. CIR, CTA Case No. 7914, January 13, 2012. IN AN ADMINISTRATIVE REFUND OR TAX CREDIT CLAIM FOR Philippines, including freeport When the petroleum is subsequently sold under a tax-exempt or zero-rated transaction, a claim for refund or tax credit for the ... Document Viewer
Property tax - Wikipedia, The Free Encyclopedia
A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county/geographical region, or a municipality ... Read Article
REPUBliC OF THE PHiliPPINES Court At Tax Appeals QUEZON CITY
REPUBliC OF THE PHiliPPINES Court at Tax Appeals QUEZON CITY FIRST DIVISION 2012. 17 Accordingly, the case was submitted for decision on February 3, it is well-settled that a tax refund is in the nature of a ... Fetch Full Source
Republic Of The Philippines Supreme Court THIRD DIVISION
Republic of the Philippines Supreme Court Manila THIRD DIVISION UNITED INTERNATIONAL G.R. No. 168331 2012. Penned by Associate Justice Edgardo P. Cruz, with Associate Justices Godardo A. Jacinto and Jose C. Mendoza income tax refund or tax credit certificate in the full amount of ... Document Viewer
Tax Brief - June 2012
Philippines to another place in the Philippines, the same being subject to VAT in accordance with Section 4.108-5 (b)(4) May 16, 2012) Supervening cause rule on tax refund claims A claim for refund of erroneously, illegally, excessively or wrongfully collected taxes or penalty must be filed ... Doc Retrieval
My Income tax refund Is Scheduled For 1/30/2012 Will It Be ...
Has anyone received their tax refunds for 2012 since been processed january 30 2013. Irs said refund is processed and scheduled direct deposit date feb 21 2012 now a day before irs site says refund is being processed and should recieve ... View Video
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF ...
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City July 31, 2012 REVENUE MEMORANDUM ORDER NO. 19-2012 SUBJECT : Value Added Tax Audit Program for Large Taxpayers Service ... Fetch Doc
REVENUE MEMORANDUM CIRCULAR (RMC) 2012 - Philippine Institute ...
Pay Tax, Withhold and Remit Tax and Refund Excess. Taxes Withheld on Compensation. No. 34-2012. Clarifying the Tax Implications of such condonation shall submit to Congress of the Philippines a program of internal reforms, ... Retrieve Doc
Summary Of Significant CTA Decisions (January 2012) REFUND ...
Summary of Significant CTA Decisions (January 2012) REFUND / ISSUANCE OF TAX CREDIT – INCOME TAX 1) The CTA can consider the subsequent tax return presented after trial to ... Access Full Source
Asia Tax Forum - International Tax Review
Learn about the management and practice of tax in Asia. Asia Tax Forum 2012 May 9-10, 2012 – Raffles, Singapore Philippines v India † Tax incentives: in writing by 10 April 2012 to receive a refund less a 10% administration charge. ... Fetch Full Source
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF ...
1 REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City February 17, 2012 REVENUE REGULATIONS No._2-2012 SUBJECT : Tax Administration Treatment of Petroleum and Petroleum Products ... Read Content
Latest tax Jurisprudence - Philippine Institute Of Certified ...
Latest tax jurisprudence 13 January 2012. IIsla Lipana & Co., PwC member firm. Agenda. Supreme Court Cases • Southern Philippines Power Corporation vs. CIR, G.R. No. 179632 dated October 19, 2011 • CIR vs. Filinvest Development Corporation, • SPP filed claims for tax refund or credit with ... View Full Source
Tax News Interpret & Integrate - Deloitte
Philippines Tax & Corporate Services Tax News Interpret & Integrate Issue 2 February 2012 In this issue: Revenue Regulations Revenue Regulations ... Read More
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ...
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PH ILEX MINING CORPORATION, for refund/tax credit, petitioner filed the instant Petition for Review on May 3, 2012, petitioner filed ... Fetch Here
Singapore Upgrades Tax Refund On Shopping With Electronic ...
The Inland Revenue Authority of Singapore (IRAS) now allows tax refunds on your shopping through their Electronic Tourist Refund Scheme (eTRS). ... Read Article
CHAPTER I INCOME TAXES A. INDIVIDUAL INCOME TAX 1 Citizen (1)
His/her desire to have any refund or credit, estate and donor’s No. 2012, issued by the Supreme Court. (15) Passive Income within and without the Philippines, the following tax schedule18 shall apply: Over But Not Over Tax Due P10,000 30,000 70,000 ... Document Viewer
Harmonized Sales Tax - Wikipedia, The Free Encyclopedia
The Harmonized Sales Tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal Goods and Services Tax (GST) and the regional Provincial Sales Tax (PST) have been combined into a single value added sales tax. The HST is in effect in five of the ten Canadian ... Read Article
TAX MANAGEMENT ASSOCIATION OF THE PHILIPPINES, INC.
OF THE PHILIPPINES, Joint Circular No. 6-2012 issued by the Department of Finance, Bureau of Internal Revenue and Department • A taxpayer claiming a tax credit or refund has the burden of proof to establish the factual basis of that ... Retrieve Doc
Special InTax July Issue
And constitutes a waiver for the conversion of the claim from tax credit to cash refund. TCCs with VAT components, In Tax July 2012 Author: KPMG Philippines tax; ... Access Doc
ADMINISTRATIVE CLAIM FOR REFUND OR TAX CREDIT.
TAX ALERT June 30, 2012 Supreme Court IN A CLAIM FOR TAX REFUND OR TAX CREDIT, THE APPLICANT MUST PROVE Philippines. The RP-US Tax Treaty, on the other hand, further imposes reference to the U.S. law on the amount of tax to be credited. ... View Full Source
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