不動産に関する節税対策１日セミナーがマニラにて開催
Optimizing Tax Savings for Real Estate Transactions - Flyer and Course Outline
ざっくり言うと
- 不動産に関する節税対策１日セミナーが、2/20 マニラにて開催、8980ペソ
- 講師の Francisco B. Gonzales V は、会計士兼弁護士として多くの外国人の税務を助けてきた
- 所得税、源泉課税、配当、VAT、収入印紙税、譲渡税、固定資産税など
Optimizing Tax Savings for Real Estate Transactions
FRIDAY, 20 FEBRUARY 2015 * 9:00AM to 5:00PM
EDSA SHANGRI-LA HOTEL, MANDALUYONG CITY, PHILIPPINES
There are various tax avoidance schemes available under the law that would allow taxpayers, particularly persons engaged in real estate business, such as real estate dealers, developers and lessors as well as contractors, brokers, and owners of real property, to reduce their tax liabilities without violating Tax Code provisions.
This comprehensive tax planning program will discuss the legally permissible means of avoiding taxes. Updates, examples, and specific situations will be discussed thoroughly to guide participants in executing their plans or solving their tax problems and issues effectively.
Lecturer:
Atty. Francisco B. Gonzales V, CPA is a partner at Ong Meneses Gonzales & Gupit Law Offices where he specializes in tax practice. He is a faculty at the Ateneo Law School since 1997 and a bar review lecturer at the same school since 2002 up to the present. He served as the executive director of the Philippine Institute of Certified Public Accountants from July 2006 until June 2010. He is an active practitioner both as an accountant and lawyer helping many multinationals and SMEs minimize their tax liabilities and provide remedies and solutions to all types of business and tax-related issues.
Optimizing Tax Savings for Real Estate Transactions
A Tax Planning Program with Comprehensive Updates, Cases & Regulations
Friday, 20 February 2015, 9:00am to 5:00pm
Edsa Shangri-La Hotel, Mandaluyong City, PhilippinesCourse Outline
1. Income Tax & Withholding Tax
a. Different Income Taxes on Real Property Transactions
• Regular Corporate Income Tax
• Minimum Corporate Income Tax
• Capital Gains Tax
• Tax On Dividends (See Details on Item 3)
• Improperly Accumulated Earnings Tax
• Income Tax on Estates & Trusts
b. Global tax system vs. schedular tax system
c. Nature of Assets: Capital
Ordinary assets
- Transfer for Insufficient Consideration
d. Original basis and substituted basis of assets
e. Type of Taxable Persons
• Corporation
I. Engaged in real estate business
II. Not Engaged in real estate business
• Special Entity (e.g. SPV, Trusts)
• Joint Venture Engaged in Construction Activity
• Co-Ownership
• Husband and Wife
• Condominium Corporation
• Non-stock, Non-profit Corporation or Association
• Cooperatives
• Alien
• Estate of a Deceased Persons
f. Tax Exemptions and Tax Incentives
• Tax Exemption Under the Constitution
• Tax Exemption Under the Tax Code
I. General Professional Partnerships
II. Joint Ventures
III. Sale of Principal Residence
IV. Tax-Free Exchanges
i. Types Under the Tax Code
- Merger or Consolidation
- Exchange of Property for Shares of Stocks
ii. Conditions for the Availment of Tax Free Exchanges
iii. Tax Avoidance vs. Tax Evasion
iv. Sale of Real Property vs. Sale of Shares of Stocks
V. Local Government Code
VI. Special Laws
i. BOI
ii. BOT
iii. PEZA
iv. SBMA
v. Other Special Laws (CARP, NHA, BMBE, etc)
g. Urban Development and Housing Act (RA 7279)
h. Real Estate Service Act
i. Expanded Withholding Taxes: Habitually or Not Habitually Engaged in Real Property Biz
• EWT Rates
• Gross Selling Price
• Installment Sales
• Time to Deduct and Withhold Tax
2. Deferment of Recognition of Income
a. Types of Installment Sales
• Sale on the Installment Plan
• Sale on Deferred Payment Basis, not on the Installment Plan
3. Dividend Declaration Planning
a. Types of Dividends
i. Cash Dividend
ii. Property Dividend
iii. Stock Dividend
iv. Liquidating Dividend
b. When to Declare Dividend or to Dissolve Corporation
c. When to Use Subsidiary or Branch of a Foreign Corporation
d. Ways to Avoid Imposition of Improperly Accumulated Earnings Tax
4. VAT and Other Percentage Taxes
a. Output tax on sales and leases of real property
b. Exempt transactions
i. Sale of capital assets
ii. Sale of socialized housing and low-cost housing
iii. Sale of residential lot and residential house and lot
iv. Lease of residential units
c. Input taxes
i. Transitional input tax on land and improvements
ii. Allocation of input taxes
5. Documentary Stamp Taxes
a. Person Liable to Tax
b. Documents/ Transactions Subject to Tax
c. When Taxable?
d. Taxable Documents
• Sale or exchange of real property
• Lease of real property
• Mortgage of real property
• Interest in Real Property
• Loan agreements
• Promissory Notes
• Bonds, Debentures and certificates of Indebtedness
• Deed of Trust
• Certificate
e. Time to Pay DST
f. Venue for Filing of DST
g. Certificate Authorizing Registration (CAR)
6. Transfer Taxes
a. Donor’s tax
• Donation vs. Inheritance
• One or Two Donors
• Donation in One Year or Several Years
b. Estate tax: Planning and Tax Avoidance Schemes
• Splitting of Income
• Deferment of Income or Acceleration of Deductions
• Tax Incentive Laws
• REIT law
• Conversion of Nature of Asset or Income
• Donation
• Trust
7. Local Business Taxes and Real Property Tax
a. Transfer Tax
b. Local Business Taxes
c. Real Property Tax
i. Basic Real Property Tax
ii. Special Education Fund
iii. Tax on Idle Land
iv. Basic Principles
v. Computation and Basis of Real Property Tax
vi. Remedies
This program will guide you on types of real property transactions and its tax implications.-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
SEMINAR FEE: P8,980 (Fee covers Meals, Resource Kit, Certificate of Attendance)
GET AS MUCH AS 15% DISCOUNT! AVAIL OF ANY OR ALL OF THE FOLLOWING:• Less 5% for early registrants (on registrations made on or before January 20, 2015)• Less 5% for early payment (if made on or before February 10, 2015)
• Less 5% for group registration (minimum of 3 participants)
Center for Global Best Practices
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