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About Lecture Notes - Deductions From Gross Income
This document provides an overview of deductions from gross income under Philippine tax law. It discusses: 1) Deductions are expenses and losses incurred to generate gross income that can be subtracted to arrive at taxable income. They must be ordinary, necessary, and related to the taxpayer's business or profession. 2) Allowable deductions must meet requirements - they must be ordinary, necessary, incurred in the taxpayer's business, substantiated, reasonable, paid/incurred in the taxable year, and not against public policy. 3) Examples of non-deductible items include personal expenses, fines/penalties, bribes, political contributions, and attorney's fees related to illegal acts. Proof
Detailed Information
| Author: | ['Rad Isnani'] |
|---|---|
| Publication Year: | 2018 |
| Pages: | 18 |
| Language: | English |
| Format: | |
| Price: | FREE |
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