Act No. 3436‚ as amended‚ to render local and international telecommunications services. The terms and conditions of its franchise were later consolidated under Republic Act No. 7082‚ Section 12 of which embodies the so-called “in-lieu-of-all taxes” clause‚ whereunder PLDT shall pay a franchise tax equivalent to 3% of all its gross receipts‚ which franchise tax shall be “in lieu of all taxes”. Thereafter‚ the Local Government Code took effect. Section 137 of the Code‚ in relation to Section 151
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kin31937_ch.02.qxd 10/23/06 2:06 PM Page 11 THESIS SENTENCE TEMPLATES A thesis sentence is a sentence in the introduction that tells the reader what the topic or argument of the essay is. Experienced writers have little difficulty writing thesis sentences. This is because they have read and written thousands of them. You‚ the emerging writer‚ don’t have it so easy. So‚ you have to accelerate the process. You do this via thesis sentence templates. A thesis sentence template is the basic machinery
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INTRODUCTION Service tax is a tax on Services. Service tax is not a tax on profession / trade but it is a tax on the service provided in exercise of the profession / trade. It is leviable only if there is provision of service. SALE V/S SERVICE Service is different from sale. The fact that some goods have been used in the course of providing service’ doesn’t make that transaction a sale. The nature of the transaction depends on the intention of the parties. If the parties intended to enter into
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in the clause. Theme represents the main idea of a clause or a paragraph or even a text. The theme looks backwards‚ relating the current message to what has gone before. I will go to school : Here we find ‘I’ at the beginning‚ telling us that the clause is about ‘me’ (the student).This is the theme of the clause and in this case it relates the text to its context. We retrieve of ‘I’ from outside the text the person is a student who wants to go to school. ‘I’ is the theme of the clause Types
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IDENTIFYING PROSE ❖ Prose’s Purpose : To entertain the readers ❖ There are several features of prose that make it unique from other forms of writing. In this story of Little Clause and Big Clause‚ These are: 1. Written using paragraphs 2. Contain dialogue 3. Fiction 4. Can be accompanied by graphics (charts‚ photos): in some source‚ I found that there are pictures of Little Claus and Big Claus‚ in order to make it more interesting and entertaining. ❖ Forms
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G.R. No. 181845 August 4‚ 2009 CITY OF MANILA‚ ET AL. vs. COCA-COLA BOTTLERS PHIL.‚ INC. THIRD DIVISION [G.R. No. 181845. August 4‚ 2009.] THE CITY OF MANILA‚ LIBERTY M. TOLEDO‚ in her capacity as THE TREASURER OF MANILA and JOSEPH SANTIAGO‚ in his capacity as the CHIEF OF THE LICENSE DIVISION OF CITY OF MANILA‚ petitioners‚ vs. COCA-COLA BOTTLERS PHILIPPINES‚ INC.‚ respondent. DECISION CHICO-NAZARIO‚ J p: This case is a Petition for Review on Certiorari under Rule 45 of the Revised Rules
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FCT v Bargwanna [2012] HCA 11 (29 March 2012)1: A case on the taxation and administration of charitable trusts Overview of income tax exemption and charitable entities What is income tax? The answer may be simple. Further‚ basic understanding on definition of income is capable of answering why a charitable entity has optional privileges in its income tax obligation. The main reason for this special treatment is because its ’nature of charitable purposes’ arguably reflects its non-profit orientation
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not otherwise. If there is no specific provision in the Act allowing the alteration of a particular clause in the memorandum‚ that clause is unalterable. A company may amend only the clauses that the Act prescribes for inclusion in the memorandum. Thus‚ it is permissible to change the company name‚ to convert from an unlimited company to a limited company and vice versa‚ to alter the objects clauses‚ to alter the share capital and to reduce the share capital. For instance‚ if it is provided in the
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Establish a Purpose The purpose of the organization needs to be aligned with the IRS 501(c)3 statute (http:// Research Similar Organizations Conduct a market analysis to identify other organizations that have similar purposes to your intended organization. Such organizations are resources to help you determine the degree of need in the community‚ the viability of your idea‚ the types of programs that already exist‚ and the potential level of support‚ both financial and otherwise‚ that exists
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employment opportunities Development of infrastructure facilities SEZ Incentives & Facilities Exemption from customs/excise duties Income Tax exemption on income derived from the business of development of the SEZ in a block of 10 years in 15 years Exemption from minimum alternate tax Exemption from dividend distribution tax Exemption from Central Sales Tax (CST) Exemption from Service Tax Types of SEZs Free Trade Zones (FTZ)‚ Export Processing Zones (EPZ)‚ Free Zones (FZ)
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