Double Taxation

magandang araw po attorney, itatanong ko lang sana po kung ano un tinatatawag na double taxation? paano po ang nalalaman na ang isang empleyado ay dapata magfile ng double taxation? Ano po ang consequences kung sakali hindi na-apply eto sa natakdang oras

it just means that a certain income is taxed 2 or more times before it gets to the hands of the person who earned it. you should look at the deductions that was made on your salary which should only be taxed once for income tax.

I am a condo property owner. My Association has just imposed a VAT tax on my condo fees, citing a recent BIR Circular. However, our management office pays VAT on a lot of our procurements and contracts for services. These are paid for with the dues, which have already been VAT-taxed. Isn't this double-taxation? If our condo dues are taxed for VAT, shouldn't the Association then have an exemption from further VAT taxes? Thank you

that's not how vat works, and i'm afraid all condo owners are going to have to suffer through this until the condo code is amended or a petition in court stops the BIR.

I understand that under Revenue Memorandum Circular 65-2012, association dues collected by condominium corporation are subject to income tax and VAT. Our property management has implemented this starting January 2013. However, I feel that we are being cheated when it comes to overdue payments. Condominium dues with 12% vat are once again subjected to another 12% the following month if it is not paid on time as well as the penalties. I believe that since it has already been subjected to 12% vat, it should then only be subjected to penalties (plus vat) for the next months that it remains unpaid.