CAPITAL GAINS TAX

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Accounting

A-Level Accounting

AQA

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8 Terms

1
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Percentage on gain on sale of Unlisted DOMESTIC shares of stock

15% (SP - cost)

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PERCENTAGE on Gain on sale of real property

6% on the basis oh SP or FMV whichever is higher (Zonal Value or Assessed Value)

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Requisites on sale of real property

  1. Must be capital asset

  2. Must be located in PH

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5
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Sa

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