Answer Key Of Income Taxation By Ampongan Pdf 6
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C. However, in terms of the provisions of the Constitution,taxation is more effective as a means of raising revenue where thetaxpayer is allowed to choose the mode of taxation. This is theprinciple of choice of mode of taxation. Taxation is said to be moreeffective as a means of raising revenue where the taxpayer is allowedto choose the mode of taxation because this means the taxpayer canchoose the mode of taxation that is most appropriate for him.
A. In terms of the provision of Article VI of the Constitution,the income tax is laid by the Constitution. An income tax canbesaid to be a direct one as where the tax is imposed upon the incomeof the taxpayer as such and an indirect one as where the tax isimplemented by imposing a levy on the product of the taxpayer whenhe sells a commodity. The value-added tax is a direct tax whichis imposed on the whole production process in the industry. It isasignificantly different from the income tax as the latter is anindirect tax that imposes tax on the income of the taxpayer whereasthe former is a direct tax that imposes tax on the wholeproduction process in the industry. Income tax is imposed uponthe income, profits and gains of the individual, source of income,whenever the income is derived by the individual, whereas, thevalue-added tax is imposed on the entire output of the industry.
B. Based on the provision of Article XV, Section 5, of theConstitution, the income tax is imposed on the income, gains andproceeds of the individual, source of income, whether unearned orearned. Any income earned by the individual (including propertyand rights) is subject to income tax. The value-added tax is a taximposed on the entire output of an industry. In the case ofvalue-added tax, the product of the industry is the taxablecommodity. The taxable commodity is a legally defined taxableinput in the process of production of the industry in the form ofmaterial, energy, labor or services. The production costs of theindustry are the total costs incurred in the process of productionof the taxable commodity. These costs are to be determined inaccordance with law. The value-added tax is imposed to the extentthat the taxable commodity is the output of the industry. Whateveramount of the input costs is not included in the taxable commodityis taxed to the taxpayer.
The contention of Judge Simona is likewise wrong. Taxation ofjudicial salaries is not a violation of the constitutional right ofjudges to receive their salaries. The right to receive salary asthen belongs to the justices of the appellate court is, however, givenby a different provision, article 283 of the Constitution, whichprovides that the amount of their salaries shall not be diminishedduring their continuance in office. The right to judicial salary,however, is a right which is not of constitutional origin but ofstatutory origin. This provision was originally in Senate Bill 225of 1917.
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