A Resident citizen husband and wife with two dependent children are going to file their 2020 income tax returns with the following details: Salary and allowances of husband arising from employment: Salary of PHP 652,000, living allowances of PHP 100,000, and housing benefits (100%) of PHP 300,000. Teaching salary of wife: PHP 68,000. Wife inherited land costing 200,000 Gross dividend income from investment in shares of stock of a domestic corporation of PHP 10,000. The interest of PHP 20,000 on the peso bank account. Capital gain on sale of shares of PHP 5,000. Taxes withheld by the employer of husband at PHP 118,000 and by the employer of wife at nil. Husband is occupying a managerial position in the company. How much is the tax due from the husband? How much is the net income of the wife?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A Resident citizen husband and wife with two dependent children are going to file their 2020 income tax returns with the following details:

  • Salary and allowances of husband arising from employment: Salary of PHP 652,000, living allowances of PHP 100,000, and housing benefits (100%) of PHP 300,000.
  • Teaching salary of wife: PHP 68,000.
  • Wife inherited land costing 200,000
  • Gross dividend income from investment in shares of stock of a domestic corporation of PHP 10,000.
  • The interest of PHP 20,000 on the peso bank account.
  • Capital gain on sale of shares of PHP 5,000.
  • Taxes withheld by the employer of husband at PHP 118,000 and by the employer of wife at nil.
  • Husband is occupying a managerial position in the company.

How much is the tax due from the husband?

How much is the net income of the wife?

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