Loading ...
Sorry, an error occurred while loading the content.

Pinoytax Q&A: Fringe Benefits Tax (FBT) Computation

Expand Messages
  • Pinoytax
    Q 2.33.2 From Marilyn Case A Co. A has a taxable income of Php 500,000.00 before deducting the fringe benefits provided to a Manager-stockholder M with a
    Message 1 of 1 , Feb 11, 2013
    • 0 Attachment
      Q 2.33.2 From Marilyn

      Case A
      Co. A has a taxable income of Php 500,000.00 before deducting the
      fringe benefits provided to a Manager-stockholder M with a yearly
      rental value of Php 66,000.00. How much is the fringe benefit tax for
      the yearly rent of Php 66,000.00?

      After payment of the corporate income tax, Co. A distributed the
      remaining income as dividends, all of which ended in the hands of
      Manager-stockholder M. How much is the total value of monetary
      benefits (fringe benefits plus dividends plus salary) does
      Manager-stockholder M receives from Co. A?

      Case B

      If Co. A did not provide for the fringe benefit of yearly rent to
      Manager-stockholder M, how much monetary value (dividends plus salary)
      does Manager-stockholder M receives from Co. A?

      Is Case A more advantageous than Case B with regards to the to monetary value received by Manager-stockholder M?

      To view Pinoytax suggested answer and other related Pinoytax Q&A, visit Emplyer-EmplyeeTax eBook http://pinoytax5.webs.com/
      then click Employer-Employee Q&A http://pinoytax5.webs.com/WEBPROTECT-employeremployeeqa.htm


      To get access to the protected pages of Emplyer-EmplyeeTax eBook http://pinoytax5.webs.com/ or Employer-Employee Q&A http://pinoytax5.webs.com/WEBPROTECT-employeremployeeqa.htm


      , you must be a Pinoytax eClinic Subscriber (visit
      http://pinoytaxnirc.webs.com/pinoytaxeclinic.htm) or a Pinoytax book
      buyer online (click Order Book Now!
      http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm
      ) or a participant of a recent Pinoytax Live Seminar (click Attend Pinoytax Lecture!
      http://iknowphilippinetax.webs.com/attendpinoytaxlecture.htm )

      Click any of your desired webpage(s) in the menu, sign up with your
      email address and create your own password. Your membership will require approval. Once approved, simply sign in your email addres and password on your next visit.

      Contact:

      Dante Celphone No. +639177000768 or email to duncs_d@...
      Dandy Celphone No. +639178368536 or email to dandy_sha2@...
      Terence Celphone No. +639178610415 or email to renceter@...
      Christine Celphone No. +639175357356 or email to xtinah_07@...

      Ease your tax burden through a continuing updated tax education!




      [Non-text portions of this message have been removed]
    Your message has been successfully submitted and would be delivered to recipients shortly.