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TX106 Basic Tax Compliance for Non-Individual / VAT-Registered Taxpayers
Introduction to Business & Income Taxation, and, Basic Tax Compliance
Introduction To Basic Tax Compliance for Business and Income Taxation Courses (1:34)
Income Derived from conduct of Trade or Business or Exercise of Profession (3:46)
Basic Taxes which must be complied under Business and Income Taxation (4:09)
COR Registered Activities and Tax Returns (1:57)
Basic Tax Compliance for Business and Income Taxation of Non-Individual and VAT-registered Taxpayers / Entities (3:43)
Annual Registration Fee (9:16)
Keep and Maintain Books of Accounts (18:58)
Authority To Print (10:17)
Nature of Income and Income Taxpayers (2:23)
Basic Business Taxation (VAT) and Its Compliance
Income Taxpayers and Business Taxpayers (1:45)
VAT Taxpayers (1:16)
Who are required to File VAT Returns (2:50)
Non-VAT Taxpayers (VAT-Exempt) (7:32)
Value-Added Tax (VAT) (1:51)
Output Tax and Input Tax (2:06)
VAT Sales Classification and Output Tax (1:08)
VAT Purchases Classification and Input Tax (1:48)
VAT TP Obligation (1:20)
VAT on Domestic Sales by Private Entity (1:48)
VAT on Domestic Purchases (1:53)
VAT on Domestic Sales to Government (4:27)
Zero-rated Sales vs Exempt Sales (1:39)
Forms to be used and Where to Pay
eSubmission of VAT Relief (3:57)
Basic Creditable Withholding Taxes and Its Compliance
Kinds of Withholding Taxes (3:40)
Creditable Withholding Taxes (5:09)
Income Payment and Payor-Payee Relationship (2:53)
BIR Form 2306 and 2307 (2:47)
eSubmission of QAP (1:41)
Basic Income Taxation and Its Compliance
Non-Individual Income Taxation Matrix (1:41)
What is Income (0:53)
Taxable Income Defined (1:18)
What is Gross Income (2:29)
What are the inclusions to Gross Income (2:44)
What are the exclusions to Gross Income (6:07)
What are the allowable deductions from gross income (4:57)
Substantiation Requirements (8:51)
Optional Standard Deduction (OSD) (2:53)
Computation of Income Tax (2:51)
COS - Cost Of Service : Direct Charges (Servicing Entity) (1:44)
COS - Cost Of Sales : Cost of Goods Sold (Merchandising/Trading Entity) (1:39)
COS - Cost Of Sales : Cost of Goods Manufactured and Sold (Manufacturing Entity) (1:36)
When to signify OSD option (2:32)
Non-Individual Taxpayers (1:09)
Income Tax Returns and Tax Reports (Overview) (2:08)
Minimum Corporate Income Tax (MCIT) (3:54)
eSubmission of SAWT (2:03)
Compliance of Tax Returns and Tax Reports for VAT, EWT and Income Tax of Non-Individuals
Guide in Preparation of 0605 for Annual Registration Fee (ARF)
Guide in Preparation of 2550M and 2550Q (VAT Returns)
Guide in Preparation of VAT Relief / SLSP
Guide in Preparation of 0619E and 1601EQ (EWT Returns)
Guide in Preparation of QAP
Guide in Preparation of 1702Q for Quarterly ITR - OSD and AID options
Guide in Preparation of SAWT
Others
Zero and Non-Payment Filing (2:29)
Year-Ender Activities (9:34)
Optional Standard Deduction (OSD)
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