5 Tax Law Notes

8/3/2019 5 Tax Law Notes

1/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 1:50

FOR May 2009, June 2009, November 2009 & December 2009 Examination

1. ;7;; 33. ;? 54. ?? 65. ; 2212. A7;? 2313. ? 2414. ;; 2515. ; 2716. ; 2817.

;=;>? 3018. ;;; 31

19. ?? 3320. = 3421. =?;;;=$ 37


2/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !:50

For PCC / IPCC

;7;7@ " " " "

6 ; / 5 15 "

11 ;7;? 1" 5 # 6

1! ?;>? " " " "

15 ;;? ! 1" ! /

1/ ; " ! " !

13 ; 4 5 6 6

16 ;= " 5 4 "

10 ;;; / 5 ! "

14 ?;? ! " ! "

1# = !6 10 !" !!

!" =?;;; / 15 1" 4

!1 ;=;? !" !" " !"

!!


3/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 5:50

For PCC / IPCC

SUMMARY OF 1ST

CHAPTER

1$ !"#"$%%&$'

!$ %&'9,'%!!3$( ! ) ) ( ! *

+ ( + ,

- *. . / &)*

(!

5$ %9 ,'% !51$ * (& & ( * 0*(10234&(&1564)(*1754

(*(8&!(&)

/$ $))!%&>$75(*)56)((&&8$75!!56))(&

&*(*()

3$ 9 ,'%!0$(&)(! &( &()(&*

$8$$6!(&*)

&!)

6$ )%,B9,'%!#$&$ &*((9

(

0$ C'B9,'%!5/$((&(&*(!((!&

*(&*()*(

-/$ -&&):

-/# 6*:

-/# 56&&&*

-/; 6;???? ( * >;????*!*)

#$ 0!***)*'4&)*1"$,'%1/9*((

&&(

)&

&

11$,'% 1/9! & )! &!)&


4/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() /:50

1!$,'%!/3$9 &@ )!)&

15$,'%!449)&>?1/$?=;=9 &&&

( ) )( - !( !

& ) ! )

))&&&&5* &* ) )(

?9AB&>??!*(

>??>;!)C!(>;)

&(>;!)* & !( ( ) & & ) &*

&&*)E!(*&(

("?1?=4-(7?;=

',', C%',&&()&3

-&!

)&&

>*&&3-

&


5/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 3:50

For PCC / IPCC

SUMMARY OF 2ND

CHAPTER

1$ ,'%61$9 *))(!

$ -(F"G'$(6H 5>8$ -(F"G?(6H-(F"G9;(H

!$ 3)4)*!*9&9?() * ) >5> C5> >5> ! ) !

$ >$"?&6H8$ -(F"G/9?(/&6H

/$ 3*)&(0!*023 3 56 &

3$ , 023&(C5>()#$ C(&&

()&&

1"$C&(11$>*&1!$!(&0!*

!)

15$=*=&()&(()=*&*()


6/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 6:50

For PCC / IPCC

SUMMARY OF 3RD

CHAPTER

1$ *(&)&)3)0!*3)(*)

(9?J&;77

&$?J&$K("?"$??#-

);J&

!$ *0235675*(8& )))

5$ -?J*))(*023!)>???B


7/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 0:50

For PCC / IPCC

SUMMARY OF THE 4TH

CHAPTER

1$ )BD)B,'%'9)(&(&( & )! $ & 6 &( &&

E!((*)())

)& -()& * &(

*)(&))

!$ %,,:C'C%,,:C'9 ,*&(&(&E%,,:C'F(&(!


8/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 4:50

1!$%,,'%)%, % * ( * &( *&(&(*-*-14

15$:'% ,+ & )( - * * )( *6!"14&())

6**)&)(&(!)

(

1/$,',BI,'%1"1"$3*&(((&* &( &( *-*

B( 3 & >9;???? ( *

())()(&

13$)),& %'%I 1"1"$9 3 * &( * &(&!(()6!)

#?J??&!((&*

&() * &( && !

* ( * &( &(

*-*B(-(&

16$)'B%'%9&(&)&()&(&)!!!(!&*())(&

?1'4 ) ) & * (

))(&?14(&

&;/!

$ "9(&*8$ D>;???"

10$?CB..1"1"$9*8)!(()9????? * &( &(

*-*B**()

&()(&14$C'&%,%&9)&(-63(&3

-63(&?14)&(>63

&( & & $J ( & & ;J

))2>63()

!!

1#$?9&"?1;4&**!!$&)*!( >&?J(&M?J(5( ;?J(#?J&


9/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() #:50

-(!7-N=1>4NJ)

745!"?1#4,%+),,,:9

4)%,'C&

)4,)%,%,:,::''

%CB% %* &)' %* C'% %* ??&&$

(&&))

($

C$ (!&&>9??&C'$ & ! & >'?? & ) &( &((

&&&>??&

C''$ 5! &)14/?J !1)4>???&,*

;$%':B,+8

=!1=45*!(&(!14-*!"

! !B!" !3( !D ! !(

( ) &* ( & !

=&!-&(!!

!5$:'%+),H'',9

'$ &&''$ 0( 0 ) & ( *)

&(

'''$ 0&;('C$ D*((C$ D(!&:&)&:*&&&*&C'$ )(C''$ 2&&&C'''$ &&)&&('+$ C!&&&+$ D(&*)(&(&(


10/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 1":50

+'C$ 6K+!*&(+C$ 6(&&(&(+C'$ >3 &* 8 0- &

&&&

+C''$*(&*80-

!/$:'%H'',+),':,C&%,+&,'8&')',(1( &(>$????!( )>???&&5( D)&>;???(

!3$H'',,+8%B:':'&)B.....,'%10!$'''$

1( !!&(&>9194!( (!(>91#45( (>91;4

!6$)B'':'&)B'::%&%B1:,:'%5,'9

$ 0(&(&(&(8$ 0&(!)&($?J

*&!$ 0OP(&K>;????

!0$H'',,+8:'%&:)B9

1( >3-/1$414>,>914!( -/1$414>,>9145( &(E))(&(-/1$41*4/( &&)(&()&(-/1$41*43( 3)-/1$41*4>,>91/4

$ 8$ 2*))&($ *))(&(&(


11/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 11:50

For PCC / IPCC

SUMMARY OF THE 5TH

CHAPTER

!

1$ & ) &*)(&( &( & !&(!))&(

!$ &(&&5675(8&&(37*

5$ *023**&&()&(37*

/$ *( &( ) ) &( 37 9?J * ) &* &(*)&*&(6H3)

&&) * ) > ??


12/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 1!:50

1(1 ;?#??&''$E&(??Q>??&

9

1$ !&*??&)))*!$ 6!)1)&(4??

()&(

!( ? 7 ; ; > ?

?>;>


13/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 15:50

For PCC / IPCC

SUMMARY OF THE 6TH

CHAPTER

1( 0&&(&)5>))(

!( (!(&)5( )(!!$//( C@&"$9&&!&!

$ -&0D&*3>8$ -&$B!-*&$$ -&9@&$B*(&&(&$ -*&9*@$ -& ; 3 @ & #! & & )(

)9"9"6H

3( D&&())3!&)()!*)&)(

6( - $#14 ! 9?J C@ $#1)4 ! &)!

0( &&&(*))!&"$#1)4!&>9????!;????

#( )!!&())!(&

1"(&&(!*&!)!**C@

11(2+&>#1!()K(+*"$;(&!(

"$#

15(*)"$;7))89?J

1/(!E&&(!*)56

13(!&&(&(&&()D@3>->D&)!&)))0!*

&&(6B5"6-5)&))16(C*&&()*&*&&

@

10()&&(&&(*)676

14(*&&&(!!&&(!

$ )&)&&()066765-()


14/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 1/:50

8$ )&)&&(!)6765-()

1#(3!06)06$ 8$ 6&()()$ 6&(!)&&$ -5*$ &

!"(**)())(!!1(&&(!*&!)


15/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 13:50

For PCC / IPCC

SUMMARY OF THE 7TH

CHAPTER

"

1$ ,'%1/39676)&))

!$ -&7)&&())()

5$ >*&))&*&&*3&&()*&

/$ ))%'89 14BM)&

1)47(&)&

%,%'89R!!&&(* & & #4 ) "9?99/14&&K(&*()&+&"9$))

6$ 5(


16/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 16:50

$,'%53; M +&(&M! * ; ( S(

)!

( 3&;J&88( 3&(;J&85>;J&&(!*

>$,'%53;;M&M!*;(

$,'%53;;M@(>-*&M!*;(

;$,'%501$M="&)&)))&*D&%&,'%C,)%,,'%?,&((

1/$ ) )! & &* ( ! * &*(*(()(*(&**)(

!))!)('%,:(-(-')(

13$&**)&&&))(&&(!0!*"& !

'?7'?

16$&)!1( (/"$M(&(!=-))&!( (/"!$M*)&!*)**5( (/"5$M&&>$????!)(&(K) M & & ! & && &*

10$, && & ( & +)( &))(-#?1)4!*!)!

!

>-? >-

-

5>?????

B

5>/;???

B

>;?????J)


17/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 10:50

For PCC / IPCC

SUMMARY OF THE 8TH

CHAPTER

1$)()I&E)*IE

!$ & $1#4 &&(

: 7 K"#"':> )) :


18/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 14:50

11$!K)!&*!K3!&&!

!)(&*!!)

1!$)!&)!,' ?%) ,)

) *) C*)

&";#;#;#3L;#

&";#7;#=;#L;#

*)

*)

C*)

*)

"$ *) C*)

7&

1*L0234

*)

&B

)&

*)

='?'?2 C*) *)

15$,'% /31$9 & ( ( & &!(&

1/$,'%/3!$9* &


19/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 1#:50

&&( ) )

&&

* &

&&

$ ( &

&&(

&*)

!$

!

$ ,:, B B"- B&$ ,,8

&%,,&

>

&&( ) &&

1 )

4

> &&(

) &&

$ ').')',:%,,'%

6 , (

)$(

&

! 9

( (

6 ! $ (

6 , (

)$(

:

&

! 9 (

:$ ;',);'&,$ &&) &&) &&)$ )%,:+),'% B!M&

*!

B! M &

!

!&

T C

) 3 @

&

$ 7',&:+),'%% !! 9 (

&"

!

! 9 (

&

14 &

!$(

!9(

!:

1)4 !

!9(

&"

'$ +8'',B%7',& & )

K!

&

)

K!

&

) )

& &*(!M14

&

1)4 !

!1$+),'%'%,:','%C'8,9,'%3/;*3/*3/%&3/

C''% )BH'','%

:%&A8'&'%

,'%3/;

%C,)%,'%,'%

8%&9

,'%3/

':,'%:%&,'%

,9

,'%3/

':,'%:

%&,'%,K9

,'%3/

$ (& (& (& (&8$

,,%:& &( K )

! !

)


20/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !":50

8&

%,,&

&

&)>;?


21/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !1:50

For PCC / IPCC

SUMMARY OF THE 9TH

CHAPTER

1$ !!()$ =*&(8$ !(!&++)!$ )63*)(&(&!63&$ $ >&(!):$ -*)(;???!*

1"$, ( ! &++ ) 9?J 1&4";77

11$3


22/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !!:50

For PCC / IPCC

SUMMARY OF THE 10TH

CHAPTER

1$ ,'%6"9!))

!$ ,'%619*))) ) *) ) )

5$ ,'%6/1$''$9*)&(( ( *)( & ! *

) & ! & ( &&

&


23/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !5:50

For PCC / IPCC

SUMMARY OF THE 11TH

CHAPTER

"

1$ ,'%0"9B)(&

( -&8( B&( B!&( C)!&( C):( B676)(

!$ ,'%019 B) (&!4)*

5$ K & IE 2 &)(&-)))!&'(1#(

*(!&)4)

/$ -& & *( ! )(

3$ ,'%0!9))& &( ( ! *) )K '

( & ) ! ( & ' (

&*&!)(!)(&(

6$ ))&()!&&'(

0$ ))(!(&))!)(

4$ ,'%0#9(&((!(;J*)(

#$ (!)):&:I&E*(!)*(

! " 914 &&( ))&"

9$1$4&&("/7


24/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !/:50

For PCC / IPCC

SUMMARY OF THE 12TH

CHAPTER

1$&?14&))

!$6!)**)(5$=*$14/$(*(*()))K*

)!)(->87(R->(

3$*!*)(((*&

())&

6$&&**(*)(&)))

&&!)(>

D)6

0$)))))&//7'

4$*0235675*))))!

>;???&)&

&

#$,((&)&()&


25/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !3:50

For PCC / IPCC

SUMMARY OF THE 13TH

CHAPTER

1) ='?'?2!)B&!B

2) !!*3) %&,'%4")!*1!4023

1!4*)

4) = '? ! * * * * ) ) & 0!*

!>?????

5) %&,'%4"=*)(*!)))=*)*6H&(

) 1! ) (E & (E

4!(&B ( *&D

!>?????

6) %&,'%4";!*!&(*(&()!&=!)8

)?J()(&(&(

7) ,'%4"*'?'?'?=)>?????

8) %&,'%4";!*023!&&)((=!)>

;???)+>$????

9) %&,'%4";;!*023! )& &! )(=!>;????)*)(!>/;???

10)%& ,'% 4";;> ! * 023 &&=!>#????)

+!>????

11)%&,'%4"!*& &(D

!>$???&

14)%&,'% 4" ! ! ??J*!*)

&

15)%&,'% 4">%& 4" ! * &&()(&(


26/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !6:50

16)%&,'%4"MM!??J&)& ))!= ! *& ;

(

17)%& ,'% 4"MM ! ( &( ! ) (=!9?J(9(&! ! * ! &

= ! (( )

9?????

21)%&,'%4"> ! *! * (!6/?=! ((

*)8>9?????

22)%&,'%4"!*!&()(=!>;????)*)(!>/;???


27/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !0:50

For PCC / IPCC

SUMMARY OF THE 14TH

CHAPTER

1$ ,'%1"9!&

$ 8$ -023)023$ -&&$ &U!?1?74V$ *(&(:$ -&*$ !$ *'$ &*

!$ ,'%1"96*!()9=&&!


28/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !4:50

For PCC / IPCC

SUMMARY OF THE 15TH

CHAPTER

1$ 15#1$9 &( *( &( && )&**3(*

&)

!$ &( *( & &( && ) &

&!)()&

5$ , &(&&&1&(4!K)&*&!5&($9#J&&)& &

>5!>5

6$ ,'%15#5$9()0!*OC&*)/$14P:O-&*)/91$4

: O& /#P : O *(!

/#P )!( 0!* B

O06&(P O2))=&P )!*

0$ ,'%15#/$9 >5 ! ! " 914 5 K>5!&)(!!"914!!)(5

>5>5)5))

'$ (*H

''$7&'C''(

4$ ,'%15#3$9*(!"914"#$14(*>5)*

'$7(*( 5>

''$7&'C''(

#$ 7E)*!)(--M;


29/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() !#:50

$5&7$;???$&!);????$6();????'$ &>;????)$;???!*(

1!$(&&&))%( 3&&)

1 **!

$ -(8$ 3(&$ )

! *023*676

5 *023)&&&!

676&(**)

/ *023*&&()&

3 (&

$ *8$ 023$ &(&$ 6!>L&&)

!&&)&&56"758

&

6 &(&&(!>/&&)

0 ( & &( 1! $;

&;4K91#41#741#41#=4

4 &!K)K)


30/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 5":50

For PCC / IPCC

SUMMARY OF THE 16TH

CHAPTER

#

1$ ,'%!"09*&()(&

!$ ,'%!"49*&()=->;???5$ ,'%!"#93)(=-)))&()

&$

/$ ,'%!1"9&())())((3)(&*(

3$ ,'%!119*)&()&!;&,:'%,)%, )%,B8

)%'

5);"?"6H

5);"?"6H

5);"$"6H

5);"?9"6H

;J*&()

#;J*&())(((&

/;J*&())(((&

??J*&())((&

,,%)%'

5);"?"6H

5);"$"6H

5);"?9"6H

9?J*&()

?J*&())(((&

??J*&())((&

6$ ,'%!11>9&(*!)&(!))

0$K&(*)$ 9&*?J))&($9#7&())J&&

)&&"#"H!

&

1"$,'%!5/9(&&*$&&($9#)J&

&&)9)

&)(


31/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 51:50

For PCC / IPCC

SUMMARY OF THE 17TH

CHAPTER

1$ , '%): , :,C'B ',+8'%,)%,B(,':,'%%'%(3""",%%;'H'&,8&%(

0$ =-!-#77;8&%,,,'):B)%,%&8&%O5"J8,':,'%%'%(!3"",%%;'H'&,8&%(

4$ =-&(")-#%:':'&B;8&%,,:'%,9

(J&*

8($J&(

6(*&(!$????

&( > ;???? ( , $???? &( > ;????

(

#$ ;%'%%))''%9,'%1#/;9=-)&(!* )?J & &

&&(=-)$?J)=-

&(>;???


32/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 5!:50

1"$; % B)%, , % ,)% %& , '%,',,'%9 ,'% 1#/9 ( & ????&=-

&(*(=-)?J&

(=-);J)

&*023)$?J(&

13$; % : : :'% ,%' C'9 ,'% 1#/.M9 =- ) &*((&(!*

C=-)&(&*((

>$????(,:;9 =-)?J6

* * (

**(*16$%:,8C,,:;8'%&8B%&&,'%(


33/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 55:50

For PCC / IPCC

SUMMARY OF THE 18TH

CHAPTER

1$ ) !& &&( ! & )( & & & ! &

! &

&&(&!)&&(

!$ &*()*)(!&$;&)&

5$ + ';J ! &* ( K & )8 ( *& &

&*&&&&)8

/$ )))!& ; ( 3 )* &

*(&&()


34/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 5/:50

For PCC / IPCC

SUMMARY OF THE 19TH

CHAPTER

#1$ -*!&)(&@3#&O-*

P -* &*(()(


35/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 53:50

'$ *)*


36/37

!""#$

%&'())*+,(*'%&-'%'*'./0/""1 2#1.031.!/!/!/"*#4#5".16/13 789((8,() 56:50

15$ C'+>'&,%'B9 ,&*>;?;????)&5( ()(9?(3>???)&N??*(

(9 ( ) )8 >

$???


37/37

!""#$For PCC / IPCC

SUMMARY OF THE 20TH

CHAPTER

#$#%

1$ 2 ( @ * ( **(

!$ ()(!)&)*3)!&

&&

Date post:	06-Apr-2018
Category:	Documents
Upload:	nil-she
View:	222 times
Download:	0 times

5 Tax Law Notes

Documents