crystal clear po thank you! It's super hard to follow the codal, and i still find it hard to follow the books on taxation, but you made it clear. Thank you so much po!
Yung pag carry-over po ng Net Capital Loss (assuming individual taxpayer sya) is only 1 year. Halimbawa, ang capital loss in year 1 is 100,000 tapos yung capital gain in year 2 is only 60,000. So, yung ma carry over na amount is only 60,000 kasi di na enough yung capital gains. Yung sobrang 40,000 na capital loss in year 1 na di na carry over in year 2, can no longer be carried over sa year 3. One year lang talaga yung pag carry over ng net capital loss.
Medyo madami po akong ginamit po as reference books kasi I've been teaching taxation for 7 years kaya halos nabasa ko na yung mga existing books, but here are my top recommended books po: 1. Enrico Tabag (advance po mga problems niya and medyo challenging) 2. Rex Banggawan (so far okay din po books niya) 3. Virgilio Reyes (very simplified and concept-based po, self-explanatory) 4. Win Lu Ballada (medyo challenging yung problems pero may complications sa pagka explain ng mga concepts) But if you are teaching taxation po maam, I really really suggest you also read the following kasi very helpful: 1. NIRC as amended by TRAIN (wala na po yatang mas hihigit pa sa law itself) 2. Hector De Leon (Kung concept at theories lang pag-uusapan, siya po yata ang perfect author for me kasi napaka clear and madami siyang supporting cases na pwedeng basahin) 3. Revenue Regulations and Memorandum Circulars (eto po yung best references na ginagamit ko to understand the concept, kasi may iba kasing author na iba iba ang interpretation kaya mas mabuti kung sa BIR nalang mismo manggaling ang interpretation. Plus, may mga sample problems din po sa RRs and RMCs) I also use some others like Dascil, Valencia, and Duncano.
Sir unsa pa gani to if bale ingane: Ordinary Net Income 100k (2019) Net Capital loss 80k (2019) Net Capital Income 60k (2020) Unsa pay mahetabo sir if ingane?? Sorry sir
Pwede po bang makiusap sa bir para sa amnesty sa cgt at magkano po ang penalty sa expired n deed of sale at sa extra judicial settlement w sale ano po bang tax ang babayaran salamat po
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