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CHAPTER 8 - Taxation of Individuals

Exercise 8 - 1 True or False Exercise 8 - 2 Classification of Income


I. II.
1. True 11. True 1. B 11. B 1. N 11. N
2. False 12. True 2. B 12. A 2. N 12. Y
3. False 13. True 3. B 13. C 3. N 13. N
4. True 14. False 4. A 14. B 4. Y 14. N
5. False 15. True 5. A 15. B 5. Y 15. N
6. False 16. False 6. B 16. C 6. N 16. N
7. True 17. True 7, B 17. B 7. N 17. N
8. False 18. False 8. C 18. C 8. N 18. N
9. True 19. False 9. B 19. C 9. N 19. N
10. True 20. True 10. B 20. B 10. N 20. N

Exercise 8 - 5 Discussion Questions

1. Classification of Individual Taxpayers 6. Computation of Tax


a. NRC; Saudi Arabia Juan : P11,581; Payable
b. NRA-ETB; Quezon City (Philippines) Maria: P4,047; Refund
c. NRC; Philippines
d. RA; Phillippines 7. 8% income tax rate
e. NRA-NETB; Philippinnes a. P67,300
f. RA; Philippines b. P110,000
c. P250,000
2. Tax Liability
a. No 8. Itemized and Optional Standard Deductions
b. P110,000 Case 1: Exempt
c. P57,600 Case 2: Exempt

3. Computation of Taxable Income


a. P160,225
b.

4.Computation of Tax
a. Exempt d. P137,500
b. P12,000 e. P636,167
c. P58,061.25 f. P2,803,138

5. Classification of Income
a. Compensation f. Self-employment
b. Passive g. Passive
c. Compensation h. Passiive
d. Passive i. Compensation
e. Passive j. Passive
Exercise 8 - 6 Tax Rates on Individual on Various Kinds of Income
Resident NRA ETB
1 20% 20%
2 20% 20%
3 20% 20%
4 20% 20%
5 10% 10%
6 NOT NOT
7 20% 20%
8 20% NOT
9 20% 20%
10 EXEMPT EXEMPT
11 15% EXEMPT
12 10% 20%
13 10% 20%
14 10% EXEMPT

Exercise 8 - 7 Income Tax Payable by Individual


1
2
3
4
5

Exercise 8 - 8 Situs of Taxation


NRA NRA
RC RA NRC (ETB) (NETB)
1 Yes Yes Yes Yes
2 Yes No No No
3 Yes Yes Yes Yes
4 Yes No No No
No (10k
less);Yes (10k
5 above) No No No
6 Yes No No No
7 Yes Yes Yes Yes
8 Yes No No No
9 Yes Yes Yes Yes
10 Yes Yes Yes Yes

Exercise 8 - 9
1 A
2 B
3 D
4 D
5 B
6 B
7 D
8 B
9 C

Exercise 8 - 10
1 D
2 D
3 C
4 A
5 A
6 B
7 A
8 C
9 A
10 C
11 B
12 C
13 A
14 D
15 C

Exercise 8 - 11
1 B
2 C
3 D
4 C
5 B
6 B
7 D
8 B
9 D
10 B
11 D
12 A
13 B
14 D
15 A
16 B
17 A
18 A
19 B
20 A
Exercise 8 - 12
1 B
2 B
3 B
4 B
5 D
6 B
7 C
8 A
9 B
10 A
11 D
12 A
13 D

Exercise 8 - 13
1 D
2 A
3 C
4 C
5 A
6 A
7 A
8 B
9 B