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Flashcards — Multiple Choice

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Question Type

Essay Multiple Choice

Question Source

All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

A taxpayer leases a building located in Japan. Rent is paid into a Manila bank account. Apply only Section 42's source rule, without deciding whether the taxpayer's classification makes the foreign income taxable.

Choose the Best Answer

Philippine-source if the lease is written in English. Philippine-source because every rental is domestic. Philippine-source because the receiving bank is in Manila. Tax-exempt for every taxpayer regardless of residence. Foreign-source because the rented property is outside the Philippines.

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