SI

RKMNEMONI
CS
I
NCLUSI
ONI
NGROSSESTATE Excl
usi
veMoney

RI
PCCaReGi
VeR

Ret
ir
ementbenef
it
sfr
om empl
oyer ACP(
EXCLUSI
VE)

I
nsuf
fi
cientconsi
der
ati
on GRABEU

Pr
oceedsofLi
feI
ns. Gr
at.Ti
tl
e

Cont
emp.Ofdeat
h Bef
oremar
ri
age

Cont
’lt
ransf
er Excl
usi
ve/
per
sonal
use

Rev
oc.Tr
ansf
er

GPA VOI
DDONATI
ONS

Voi
dtr
ansf
er OFFI
CIALS

Reser
v./
Ret
ent
ionofRi
ght
s Publ
i
cOf
fi
cial

Fut
urepr
oper
ty/
inher
it

Excl
usi
ons Fai
l
uret
ocompl
ywi
thr
eqs

FUSSWUSS I
ncapaci
tat
edper
sonsw/
olegal
reps

Fi
duci
aryhei
r-
fi
dei
commi
sar
y Cr
imi
nal
off
ense

Usuf
ruct
-ownerofnakedt
it
le I
nexi
stentobj
ect

SPA Adul
ter
y/concubi
nage

Soci
alwel
fae,
char
it
/cul
tur
al LackofAccept
ance

Wardamge Spouses(
xpn:
moder
ategi
ft
s/compl
etesepar
ati
on)

USVet
erans

SSS/
GSI
S ORDI
NARYASSETS

SI
TndRUB

CPG(
EXCLUSI
VE) St
ocki
ntr
ade

SOGREEM I
nvent
ori
abl
e

Spousesown Depr
eci
abl
e

Gr
aut
ioust
it
le RPusedi
nbus.

Ri
ghtofRedempt
ion/
Exchange
SI
RKMNEMONI
CS
I
NCLUSI
ONS(
GROSSGI
FTS)

SHAREDCORE

Spousesr
enounceshar
eincommonpr
op.

Hei
rrenounceshar
eini
nher
it
ance

Adequat
econsi
der
ati
on(
lesst
han)

Ret
ent
ion/
Reser
vat
ionofr
ight

Reser
ved-
ET

Xpn:
Waiveddur
ingl
i
fet
ime–DT VATEXEMPTTRANSACTI
ONS
Unr
eser
ved(DT)
1.AFFECTEDSABONE
Donat
ions(
val
i
d/er
fect
/absol
ute)
2.FEVER
Condi
ti
onal
3.GODCOMES
Rev
ocabl
e
4.PASSDAMIBEER

5.PROPERRES
TRANSACTI
ONSDEEMEDSALES

SCoReCr
O 1.AFFECTEDSABONE

Shar
ehol
der
s-di
str
ibofpr
ofi
ts(
proper
tydi
vs.
) Agr
i/
mar
inef
oodpr
ods.

Consi
gment Fer
ti
li
zer
s/seeds

Ret
ir
ement
/cessat
ionf
rom bus.
/VATst
atus Feeds-
li
vest
ock,
poul
tr
y,f
ishxpn:
speci
alt
yfeeds

Cr
edi
tor
-pay
ment(
daci
onenpago) Coops-
agr
i/
credi
t

Or
igi
nal
l
yint
endedf
orsal
e Thr
eshol
d-bel
ow3M

Drugsandmeds(
diabet
es,
hyper
tensi
on,
cholest
erol
)

Speci
alLaws

I
nter
nat
ional
Agr
ee

Books

Newspaper

2.FEVER
SI
RKMNEMONI
CS
Fuel
-i
mpor
toff
uel
fori
nt’
lops Per
sonal
/househol
def
fect
s

Expor
tsal
esbynonv
at Requi
sit
es:
Seal
edi
nPH

Vessel
s/v
ehi
cles-
domest
ict
ranspor
t/i
ntl
ops Noti
ncommer
cial
qty

Real
Proper
ti
es Reasonabl
eti
me,
tool
swi
l
l
f
oll
ow

Resi
dent
ial
props(
Lease)
3.GODCOMES

Gol
dtoBSP
ZERORATEDSALEOFGOODS/
PROPS
Di
ff
erent
lyabl
ed
I
nFoRM SANEXTCOmI
nG
Coops-nonagr
i,cr
edi
t,el
ect
ri
c(member
scont
ib.
Lessthan15k) I
ntl
air
/shi
pops

Mer
gerandconsol
i
dat
ion For
eigncount
ybound

Seni
orCi
ti
zens RawMat
s

Speci
alaws

4.PASSDAMIBEER I
ntl
Agr
eement
s

Per
cent
aget
ax TI
EZA

Assocdues Cust
omst
err
it
ory

Seni
orci
ti
zens Omni
bus

Di
ff
erent
lyabl
ed Gol
dtoBSP(
TRAI
N:Exempt
)

Agr
iconr
actgr
ower
s

Medi
cal
,
dent
al,
hosps.Vet
sinst
it
ute.(
xpn:
proff
ee)OMNICODE

I
nt’
ltr
anspor
topsofpassenger
s/car
go BODIES
Bondedtr
adi
ng/
mnf
gwar
ehouse
Banksannon-
banksper
for
mingquasi
banki
ng
Di
plomat
icmi
ssi
ons
Educi
nst
i.
Expor
tpr
ocesszones
Empl
oyer
-empl
oyeer
elat
ionshi
p
SBMA
RAHQs

5.PROPERRES
ZERORATESERCI
VESANDLEASE
Pr
oft
ool
s/i
mpl
ement
s
SANExTTr
ain,
Bus,
CaR
SI
RKMNEMONI
CS
Speci
all
aws I
NSURANCE

I
ntl
agr
eement
s HAI
RPi
n(2%)

Non-
resi
dentout
sidePHnotengagedi
ntr
ade/
bus Heal
thandacci
denti
ns.

Expor
t-
ori
ent
edent
erpr
ise Rei
ssuance/
Rei
nst
atement
/renewal
fees

TI
EZA Penal
ti
es

Transpor
tbydomest
icai
r/
seacar
ri
er(
for
eign I
nvest
mentI
ncome
bound)

I
ntl
air
/shi
pops
MaReCO(
VAT)
Busi
nessout
side
Mngtf
ees
Cust
omst
err
it
ory
Rent
alf
ees
Renewabl
esour
ceofener
gy
Commi
sions

Ot
her
s(unr
elat
ed)

I
NCOMETAXI
NCLUSI
ONS

ROYALCoBRAPEPSIDD

Roy
alt
ies
AMUSEMENTTAX
Compensat
ion
BExBaCaMuKaCoJR
Bus/
trade
Boxi
ng 10
Rent
als
Basket
bal
lgames 15
Annut
ies
Cabar
ets 18
Pensi
ons
Musi
cLouge 18
Pr
ize/
winni
ngs
Kar
aoke/
Videokes 18
Shar
eofpar
tner
sfr
om di
sti
b
Cockpi
ts 18
I
nter
est
Jai
Alai 30
Di
vi
dends
Racet
racks 30
Gai
nsonDeal
i
ngsi
npr
ops
SI
RKMNEMONI
CS
Leav
es(
monet
izedunused)

Pr
ivat
e:VL–10day
s

Gov
t–VLandSL–unl
i
mit
ed

CBA-
10k/
empl
oyee

Ri
cesubsi
dy2000/
mo.Or1sack/
mo.

Medi
cal
benef
it
s

I
AET Empl
oyee10k/
yr

ADD:
FENCE Dependent
s350/
mo.

Fi
nal
Taxes(
Income)

Excl
udedi
nGI(
income)

NOLCOdeduct
ed

CGT(
income)

Exempt
ed(
income)

DEDUCT:
REDI

Ret
ent
ionf
orr
easonabl
eneeds

Di
vi
dent
sact
ual
l
y/const
ruct
ivel
ypai
d

I
ncomet
axpai
d

DEMI
NIMI
S

CuTeSmALLCRi
Me

Cl
othi
ngandUni
for
m –6000/
yr

Tangi
ble:
empl
oyeeachi
evementawar
d–10k/
yr

Shi
ft
:Ni
ght
/gr
avey
ard

Meal
all
owance

Anni
vcel
ebofent
it
y(maj
or)

Laundr
yal
l
owance