killua, cpa

ReSA Batch 53 Reviewee | Galit sa AFAR | CPA by May 2027!!!!!!!!!

[killua, cpa @killuacpa]

this, too, shall pass

[killua, cpa @killuacpa]

@CPAnimama2027 @ReSAcpareview Hello! Afaik po nov 28 start for weekend classes then nov 30 naman sa weekdays.

[killua, cpa @killuacpa]

From being an undergrad review student ni Sir Aljon sa MS to being an actual part of @ReSAcpareview!!

Excited na rin makaranas ng pakak chugug na Tax lecture hahaha

#CPAbyMay2027

[killua, cpa @killuacpa]

wag muna kayo mag aral napepressure ako

[killua, cpa @killuacpa]

@riebythebooks hybrid din! 🙌

[ジャンビ, CPA @j310104]

AAAAAAAAAAH

[killua, cpa @killuacpa]

@jelly_studies hello po! magbibigay kaya si resa ng study tracker natin?

[🍀 @eepysnoopy_]

⋆˙ study tracker from @/sugarnspicez [tiktok] ࣪ ˖

https://t.co/0URc518wWC

please do not sell or use it for commercial purposes. tysm!

© https://t.co/MqY59ajjk1

[killua, cpa @killuacpa]

GAME NA SA MAY 2027!!!!!!!!

[Justeian @JusteianTime]

Deserve ni Mama magkaroon ng CPA na anak🥺

[lili, cpa ✧ @ajbacpa]

skl kasi myghad HAHAHA

tumambay ako sa resa registrar today kasi FAR lang tinake ko as a condi and i’ll be waiting for my friends na nag-AFAR pa. tapos nakita ko pinreprep na yung table doon for kainan ng mga reviewers, edi aalis na ako sana kaso nakita ako ni maam ireneo —

[atty. A/R, cb, ctt, cpa 🎀 @attyARcpa]

kita q na naman to buset 😭

[killua, cpa @killuacpa]

pakana na naman ni sir limheya to hahahahahahahahahahahaah

[ellie, cpa 🫧 @cpayelli]

HAHAHAHAHAHA may entry na rin sa meme na to 😭😭

[killua, cpa @killuacpa]

sobrang haba ng aral ko, nagluluha na mata ko pag pumipikit T____T

[killua, cpa @killuacpa]

Rules on Holding Period of Capital Assets

Individuals:
- 12 months or less
= 100 %
- more than 12 months
= 50%

Corporations
- 100% regardless of the period

[killua, cpa @killuacpa]

STT RATES:

Old:
= 6/10 of 1% or 0.006

New (CMEPA)
= 1/10 of 1% or 0.001

DST
- on original issuance of shares
= 0.75% of par value or actual consideration

[killua, cpa @killuacpa]

EAR - Entertainment, Amusement, Recreation expenses

LIMITS:

Seller of Goods/Properties
= Maximum of 0.5% of “Net” Sales

Seller of Services/Professionals
= Maximum of 1% of “Net” Revenue

Mixed: Computed proportionally

“Net” of SDRA

[killua, cpa @killuacpa]

OSD

Individuals:
= 40% of Gross Sales/Receipts

Corporations
= 40% of Gross Income*
* (Gross Sales/Receipts - Sales Returns, Discounts, Allowances)

Other notes:
- Cannot be availed by those who opt for 8% preferential tax rate.
- Choice must be indicated in 1stQ ITR