Tags: accounting reviewer, Auditing and Assurance Service, Auditing Problems, Business Law and Taxation, Management Advisory Services, Practical Accounting 1, Practical Accounting 2, review materials cpa board exam, Theory of Accounts. BUSINESS LAW TAXATION REVIEWER 2015. BUSINESS LAW TAXATION REVIEWER 2015. Negotiorum passes the CPA board exams. Pending the gestio results of the exams the car is destroyed by c. The indemnity which the law gives to c. C can recover P10,000 from B the injured party for the breach of a contract b. C cannot recover.

Which of the f ollow ing indi vidua ls shall no t be subje ct to the inco me tax und er Secti on 24 (A)? I n d i v i d u a l c i t i z e n o f t h e P h i l i p p i n e s r e s i d i n g t h e r e i n; b. Indiv idual cit izen of the P hilipp ines wh o resid ing out side the Ph ilippi nes inc luding o ver seas contract workers; c. Ind ivi dua l ali en wh o is a re sid ent o f the Ph ilip pin es; d. Indiv idual alien who is no t a r esid ent o f the Philipp ines. Wh ic h of th e fo ll ow in g in co me is no t fr om a re la te d tr ad e, bu si ne ss or acti vi ty of a do me sti c proprietary educational institution? In co m e fr o m re nt o f av a il ab le o ff ic e s p ac es in o ne o f th e s ch o o l b ui ld in g s b.

Incom e from t he hosp ital whe re med ical gr aduate s are tr ained f or res idenc y c. Inc om e fro m the ca nte en sit uate d wit hin th e sch ool c amp us d. Incom e fro m bo oksto re s ituate d w ithin the s choo l cam pus 3. How much i s the annual comm unity tax fo r ind ividu als?

Unde r this syst em ther e is a merger of all the p rope rties of th e husban d and the wife ow ned by the m at the time of the celebration of the marriage, or those acquired thereafter. C o n j u g a l p a r t n e r s h i p o f g a i n s b. Abs olu te co mmu nit y o f p rop ert ies c. Com ple te sep ar atio n o f pro per tie s d. No ne of th e ch oi ce s 5. Which is n ot an esse ntial char acter istic of ta x?

L i m i t e d a s t o a m o u n t b. Pr op or ti on at e in ch ar ac te r c. P a y ab le in mo ne y d. R e gu la r p a y m en t 6. A c on tr ac t of sa le i s no t a D a.

P r i n c i p a l c o n t r a c t c. C o n s e n s u a l c o n t r a c t b. N o m i n a t e c o n t r a c t d. R e a l c o n t r a c t 7. “I pro mis e to pay P or his ord er the sum of P 10,0 00.

00 30 days af ter th e deat h of X. ” This is an instrument payable: A a. A t a d e t e r m i n a b l e f u t u r e t i m e b. O n D e m a n d c.

Up on t he f ul fi llm en t of a co nd iti on d. Descargar Libro Stop Ansiedad Pdf Printer. At an i nde fin ite t ime, hen ce, n on- neg oti abl e 8.

A c orpo ratio n ac quire s j uridic al p erso nality C a. U p o n t h e f i l i n g o f t h e a r t i c l e s o f i n c o r p o r a t i o n b. Up on t he fil ing of t he by -l aw s c. Hp Photosmart E-all-in-one Printer D110a Troubleshooting there.

Upo n the is sua nce o f the ce rtif ica te of in cor por atio n d. Within 3 0 days fr om re ceipt o f notic e of the iss uance o f the cer tificat e of inco rpor ation 9. It is the right o f the mort gago r to rede em the pr oper ty that was m ortg aged aft er it was so ld. E q u i t y o f r e d e m p t i o n c. R i g h t o f s u b r o g a t i o n b. Ri gh t of re de mp ti on d. Ri gh t of pr e- em pt io n 10.

A with viole nce in her eyes intimid ated her husban d B to sell his excl usiv e proper ty to her. The contract of sale is B a. R e s c i s s i b l e c. U n e n f o r c e a b l e b. V o i d a b l e d.

Which of the a bov e will be sub ject to a 25% civ il penalt y of the tax or o f the defici ency ta x? Wi ll fu l n eg le c t to fi le th e r et ur n w it hi n t he pe r io d p r es cr ib ed by th e T ax C o d e o r r ul e s a n d regulations b. A fal se o r fra udu len t ret urn i s wil lfu lly m ade c. A per son w ho is n ot V AT -regi stere d issu es an in voic e or rec eipt sh owing his TI N, follo wed by the word 'VAT' d.