Form 1770-attachment i page 1
1
TO DEEMED ACCOUNTING • • PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK • APPROPRIATE BOX TIN : TAXPAYER'S NAME : DOMESTIC NET INCOME FROM BUSINESS AND/OR SELF- EMPLOYMENT FINANCIAL STATEMENT : AUDITED UNAUDITED NAME OF PUBLIC ACCOUNTANT : TIN OF PUBLIC ACCOUNTANT : NAME OF CPA : TIN OF CPA : NAME OF TAX CONSULTANT : TIN OF TAX CONSULTANT : NAME OF TAX CONSULTING FIRM : TIN OF TAX CONSULTING FIRM : a. 1a b. 1b c. 1c d. 1d e. 1e 2. a. 2a b. 2b c. 2c d. 2d e. 2e f. 2f g. 2g h. 2h i. 2i j. 2j k. 2k l. 2l a. 3a b. 3b c. 3c d. 3d 4. 4 Copy total part A (line 4) to Form 1770 line 1 ACCOUNTANT OPINION: OTHER NEGATIVE FISCAL ADJUSTMENT SALARIES PAID TO BUSINESS OWNER/TAXPAYERS DEPENDENT AMOUNT IN EXCESS TO THE FAIR VALUE PAID TO RELATED PARTIES AS CONSIDERATION OF WORK PERFORMED COST OF GOOD SOLD OPERATING INCOME (1a - 1b) POSITIVE FISCAL ADJUSTMENTS EXPENSES CHARGED OR INCURRED FOR THE PERSONAL BENEFIT OF TAXPAYER OPERATING EXPENSE NET INCOME (1c - 1d) 3. NEGATIVE FISCAL ADJUSTMENT: GIFT, AID AND DONATION PREMIUM OF HEALTH, ACCIDENT, LIFE, DUAL PURPOSE AND SCHOLARSHIP INSURANCE PAID BY TAXPAYER COMPENSATION OR REMUNERATION RELATED TO EMPLOYMENT OR SERVICES GIVEN IN THE FORM OF BENEFIT IN KINDS INCOME TAX ADMINISTRATIVE SANCTIONS POSSITIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION EXPENSES INCURRED TO EARN, TO COLLECT AND TO MAINTAIN INCOME SUBJECT TO FINALIZED INCOME TAX AND NON TAXABLE INCOME OTHERS POSITIVE FISCAL ADJUSTMENT TOTAL (2a to 2k) INCOME SUBJECT TO FINAL WITHHOLDING TAX AND NON TAXABLE INCOME BUT INCLUDED IN GROSS INCOME TOTAL (3a s.d. 3c) TOTAL PART A (1e + 2l - 3d) NEGATIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION YY CALCULATION OF DOMESTIC NET INCOME FROM BUSINESS AND/OR SELF-EMPLOYMENT FOR TAXPAYER WHO MAINTAINS BOOKKEEPING GROSS INCOME IDR ATTENTION: YY MM MARK " X " IN THE 2 0 TAXABLE YEAR MM 1. INCOME FROM BUSINESS AND/OR SELF-EMPLOYMENT BASED ON COMMERCIAL FINANCIAL STATEMENT: PART A: (FOR TAXPAYER WHO MAINTAINS BOOKKEEPING) ATTACHMENT - I FOLLOW INSTRUCTION IN THE MANUAL INDIVIDUAL ANNUAL INCOME TAX RETURN MINISTRY OF FINANCE DIRECTORATE GENERAL OF TAXES FORM PAGE 1 1770 - I
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Transcript of Form 1770-attachment i page 1
TO
DEEMED ACCOUNTING
• • PRINT OR TYPE WITH CAPITAL LETTER OR BLACK INK • APPROPRIATE BOX
TIN :
TAXPAYER'S NAME :
DOMESTIC NET INCOME FROM BUSINESS AND/OR SELF- EMPLOYMENT
FINANCIAL STATEMENT : AUDITED UNAUDITED
NAME OF PUBLIC ACCOUNTANT :
TIN OF PUBLIC ACCOUNTANT:
NAME OF CPA :
TIN OF CPA:
NAME OF TAX CONSULTANT:
TIN OF TAX CONSULTANT:
NAME OF TAX CONSULTING FIRM :
TIN OF TAX CONSULTING FIRM:
a. 1a
b. 1b
c. 1c
d. 1d
e. 1e
2.
a.2a
b.2b
c.2c
d.2d
e. 2e
f. 2f
g. 2g
h. 2h
i.2i
j.2j
k. 2k
l. 2l
a.3a
b.3b
c. 3c
d. 3d
4. 4
Copy total part A (line 4) to Form 1770 line 1
ACCOUNTANT OPINION:
OTHER NEGATIVE FISCAL ADJUSTMENT
SALARIES PAID TO BUSINESS OWNER/TAXPAYERS DEPENDENT
AMOUNT IN EXCESS TO THE FAIR VALUE PAID TO RELATED PARTIES AS CONSIDERATION OF
WORK PERFORMED
COST OF GOOD SOLD
OPERATING INCOME (1a - 1b)
POSITIVE FISCAL ADJUSTMENTS
EXPENSES CHARGED OR INCURRED FOR THE PERSONAL BENEFIT OF TAXPAYER
OPERATING EXPENSE
NET INCOME (1c - 1d)
3. NEGATIVE FISCAL ADJUSTMENT:
GIFT, AID AND DONATION
PREMIUM OF HEALTH, ACCIDENT, LIFE, DUAL PURPOSE AND SCHOLARSHIP INSURANCE PAID
BY TAXPAYER
COMPENSATION OR REMUNERATION RELATED TO EMPLOYMENT OR SERVICES GIVEN IN THE
FORM OF BENEFIT IN KINDS
INCOME TAX
ADMINISTRATIVE SANCTIONS
POSSITIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION
EXPENSES INCURRED TO EARN, TO COLLECT AND TO MAINTAIN INCOME SUBJECT TO
FINALIZED INCOME TAX AND NON TAXABLE INCOME
OTHERS POSITIVE FISCAL ADJUSTMENT
TOTAL (2a to 2k)
INCOME SUBJECT TO FINAL WITHHOLDING TAX AND NON TAXABLE INCOME BUT INCLUDED IN
GROSS INCOME
TOTAL (3a s.d. 3c)
TOTAL PART A (1e + 2l - 3d)
NEGATIVE DIFFERENCE OF COMMERCIAL OVER FISCAL DEPRECIATION/AMORTIZATION
YYCALCULATION OF DOMESTIC NET INCOME FROM BUSINESS AND/OR
SELF-EMPLOYMENT FOR TAXPAYER WHO MAINTAINS BOOKKEEPING
GROSS INCOME
IDR
ATTENTION:
YY MM
MARK " X " IN THE
2 0
TA
XA
BL
E Y
EA
R
MM
1. INCOME FROM BUSINESS AND/OR SELF-EMPLOYMENT BASED ON
COMMERCIAL FINANCIAL STATEMENT:
PART A:
(FOR TAXPAYER WHO MAINTAINS BOOKKEEPING)
ATTACHMENT - I
FOLLOW INSTRUCTION IN THE MANUAL
INDIVIDUAL ANNUAL INCOME TAX RETURN
MINISTRY OF FINANCE
DIRECTORATE GENERAL OF TAXES
FO
RM
PAGE 1
1770 - I
