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Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
Steps to modernize and refine the tax administration processes are undertaken to support the changes in tax policy so as to improve security against tax crimes and to ensure taxpayer compliance. On top of improving electronic systems (e.g. eBIR forms, Electronic Filing and Payment System, mobile payments) the following reforms are implemented ...
Advanced degrees are offered by some law schools, but are not requirements for admission to the practice of law in the Philippines. Bachelor of Laws (LL.B.) – The LL.B. was the most common law degree offered and conferred by Philippine law schools. It was a standard four-year law program covering all bar exam subjects.
The PUP College of Law is located at the NALLRC building.. In January 2001, the plans for the establishment of the Polytechnic University of the Philippines College of Law started when the then University President Dr. Ofelia M. Carague instructed the Dean of the College of Accountancy and Law to prepare a proposal for the establishment of the said college.
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because ...
The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis [2]) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice.
Shares of Marvell Technology (NASDAQ: MRVL) were surging today after the semiconductor maker posted better-than-expected results in its third-quarter earnings report, driven in part by strong AI ...
The most recent ranking (December 2015) for the top ten law schools in the Philippines by the Legal Education Board is based on the cumulative performance of law schools in the 2012, 2013 and 2014 Bar Examinations. The list only included law schools which had 20 or more examinees: [15] University of the Philippines (10%)