[TOPIC 24] DEALINGS IN PROPERTIES | Capital Gains Tax on Sale of Stocks not Listed in Stock Exchange
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4 سال پیش
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This video is the third
This video is the third series on our lecture about dealings in properties. In particular, in this video, we discuss the tax treatment and the rules applicable for the sale of shares of stocks.
In the discussion, we differentiated listed and unlisted shares. Listed shares are shares of publicly-listed companies, and are subject to 6/10 of 1% stock transaction tax based on the gross selling price when sold by a non-dealer thru the local stock exchange. On the other hand, unlisted shares are shares of the privately-owned corporations and are subject to 15% (for individuals and domestic corporations) or 5%-10% (for foreign corporations) capital gains tax based on the capital gains derived from the sale of such shares.
Also, if you want to know about the components of gross income, and how to compute an income, please watch the following videos.
1. Sale of Real Properties Classified as Capital Assets: [TOPIC 23] DEALINGS IN PROPERTIES | C...
2. Sale of Shares of Stocks: [TOPIC 24] DEALINGS IN PROPERTIES | C...
3. Sale of Capital Assets not Subject to Capital Gains Tax: [TOPIC 25] DEALINGS IN PROPERTIES | S...
4. Ordinary Assets and Capital Assets: [TOPIC 22] DEALINGS IN PROPERTIES | O...
5. Computation of Gross Business and Professional Income: [TOPIC 13] GROSS BUSINESS AND PROFESS...
6. How to Compute Compensation Income: [TOPIC 12] GROSS COMPENSATION INCOME ...
7. Final Income Tax on Certain Passive Income: [TOPIC 14] PASSIVE INCOMES | Final Wi...
I will upload videos every Monday, Wednesday and Friday.
In the discussion, we differentiated listed and unlisted shares. Listed shares are shares of publicly-listed companies, and are subject to 6/10 of 1% stock transaction tax based on the gross selling price when sold by a non-dealer thru the local stock exchange. On the other hand, unlisted shares are shares of the privately-owned corporations and are subject to 15% (for individuals and domestic corporations) or 5%-10% (for foreign corporations) capital gains tax based on the capital gains derived from the sale of such shares.
Also, if you want to know about the components of gross income, and how to compute an income, please watch the following videos.
1. Sale of Real Properties Classified as Capital Assets: [TOPIC 23] DEALINGS IN PROPERTIES | C...
2. Sale of Shares of Stocks: [TOPIC 24] DEALINGS IN PROPERTIES | C...
3. Sale of Capital Assets not Subject to Capital Gains Tax: [TOPIC 25] DEALINGS IN PROPERTIES | S...
4. Ordinary Assets and Capital Assets: [TOPIC 22] DEALINGS IN PROPERTIES | O...
5. Computation of Gross Business and Professional Income: [TOPIC 13] GROSS BUSINESS AND PROFESS...
6. How to Compute Compensation Income: [TOPIC 12] GROSS COMPENSATION INCOME ...
7. Final Income Tax on Certain Passive Income: [TOPIC 14] PASSIVE INCOMES | Final Wi...
I will upload videos every Monday, Wednesday and Friday.
4 سال پیش
در تاریخ 1399/07/21 منتشر شده
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