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why use de facto merger?

- you can get assets without getting the liabilities of the first corporation

SITUS OF TAXATION
- telecomm
- nature of income is service fee

ING
requirements for constructive payment to occur:
(when is it constructively paid?)
- set apart for the employee so it may be drawn upon at any time by the employee

SUBSTITUTED FILING of Income Tax Returns (RR No. 3-2002)


- just an information return in lieu of an ITR
- who are qualified?
individual tax payers
receiving purely compensation income, regardless of amt
one employer
income tax has been withheld correctly by the employer
- you can also file your ITR even if you used substituted filing
(BIR Form 1604CF)

TIME OF FILING
FILING REQUIREMENTS