Income Regulations No. 16


With all the feedback from more than 100 Service Dog handlers in the United States, the United States Service Dog Registry (USSDR) shows the absolute most democratic recognition of an assistance pet registry and education and behaviour specifications contract to-date. Solutions are intangible but may be exchanged for value like giving warehousing move and insurance companies. Owner may be the one statutorily liable for the payment of the tax but the number of the tax might be changed or passed on for the buyer, transferee or lessee of properties, items or services. This rule will likewise apply to existing agreements of properties goods or services of hire or sales during the time of the effectivity of RA 9337. Real-estate lessor” incorporates any person involved available of subleasing or rental real property.

Non-resident persons who perform services inside the Philippines are deemed to be producing income in the course of business or industry, even though services' performance is not regular. Purchase of residential lot exceeding P1,500,000.00, residential house Peaks Solutions and lot or other residential properties exceeding P2,500,000.00, where the tool of sale (if the device is selected as a deed of absolute purchase, action of conditional sale or else) is performed on or after July 1, 2005, shall be susceptible to 10% tax.

Likewise, business grantees of gas and water utilities shall be susceptible to two percent (2%) business tax on their gross receipts derived from the company included in the law granting the operation pursuant to Sec. Franchise grantees of telegraph and telephone shall be susceptible to tax on their gross receipts based on their telegraph, telewriter other and exchange, instant communication equipment companies.