Business and Transfer Tax Game 2
Local Business Tax
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Topics of this game:
- What is the tax base for the imposition by the province of real property taxes?
- Lualhati Educational Foundation, Inc.an educational institution organized for profit, decided to lease for commercial use a 1,500 sq. m. portion of its school for the maintenance of its school buildings, including payment of janitorial services. Is the leased portion subject to real property tax?
- The head priest of the religious sect Tres Personas Solo Dios, as the corporation sole, rented out a 5,000 sq. m. lot registered in its name for use as the school site of a school organized for profit. The sect used the rentals for the support and upkeep of its priests. The rented lot is ________.
- Apparently the law does not provide for the refund of real property taxes that have been collected as a result of an erroneous or illegal assessment by the provincial or city assessor. What should be done in such an instance to avoid an injustice?
- Prior to the enactment of the Local consumer's cooperatives registered under the Government Code, Cooperative Development Act enjoyed exemption from all taxes imposed by a local government. With the Local Government Code's withdrawal of exemptions, could these cooperatives continue to enjoy such exemption?
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