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Messages - luckybelle

#2001
Love Talk / Re: Best Sentence A Man Has Spoken To You
September 28, 2010, 06:07:40 PM
Quote from: hubag bohol on September 28, 2010, 01:55:28 PM
It was midnight and a man was hitting on you in a lab?  :o

::) Perhaps he used the word man in a general usage of both sexes.
Or, the man he meant is well pleased by his appreciation...
#2002
General Topic / Re: Tanday or Tambid?
September 28, 2010, 06:03:00 PM
Quote from: islander on September 28, 2010, 06:01:16 PM
ang tanday para sa bakang, ang tambid para sa kimpi.  may reklamo? ;D

;Dhehehehe
Di gyod diay ni motanday ug motambid si madam Isles
#2003
Quote from: hubag bohol on September 28, 2010, 10:10:10 AM
Ngano, naa ba gud diay maigo diri?

Hmm, sabagay, sensitibo tuod ni nga topic...

Isip palain, atong ibalik tong gi-post ni Scarb, lain nga ni nga angle...





:o

Bwahahahahahahahaha....... hay naku lola pasaway ka talaga..
Bura kag way laing bikini...
Lord tabangi intawon ni si lola basin nakalimot ni sya sa iya wrinkles ug edad...
Ay sorry lola... Anyways, life is too short, kaya enjoy.. you have your own free will naman at freedom ;D

P.S. Lola oy klaro kaayong remake imong bumper, next time la ha, pls... kana pud intawong matabunan ang remake ha...
#2004
Quote from: Lorenzo on September 28, 2010, 12:52:30 PM
Love gives totally, without expecting anything in return. Lust merely aims to take, take, and never give.



Korek!!!
#2005
General Topic / Re: Tanday or Tambid?
September 28, 2010, 05:54:11 PM
Quote from: hubag bohol on September 28, 2010, 09:36:19 AM
Unsa man diay ang way lami?  ???

tekret  ;D
#2006
General Topic / Re: Tanday or Tambid?
September 28, 2010, 05:53:33 PM
Quote from: bugsay on September 28, 2010, 09:33:04 AM
mukaon or motambid? :P

Mokaon lang sa ko bay bugs kay wa man koy tambiran
#2007
How To Tips / Re: How To Torture A Cockroach
September 28, 2010, 05:52:00 PM
Quote from: wolfpack823 on September 28, 2010, 11:56:28 AM
Mao lagi Dai, ah basta mag-strut gyud ko murag Michael Jackson basta kakita ko og ok-ok.

Ok kay strut ra man day Wolfie.
Sagdi lang kay basin naa nya makadiscover nimo
himoon ka nga dancing queen nya ok-ok ang partner..hehehe
#2008
Weird and Extreme / Re: Big Pussy!
September 28, 2010, 05:49:09 PM
Quote from: hubag bohol on September 28, 2010, 10:30:13 AM
Ang kwestyon karon, unsaon pagbitay? Unsay hiktan?  ;D

Pangutan-a sya, kung mosugot sya nga ang ijang kapital ang hiktan...
hehehe ;D mao ra ni convicted na pangutan-on pa sa silot na ihampak sa ija
#2009
Quote from: hubag bohol on September 28, 2010, 10:00:19 AM
Gipatongan kag ingon ani?





:o

Grrrrrrr........wala man hinoon
#2010
Love Talk / Re: To my Former Love,
September 28, 2010, 05:45:13 PM
Quote from: Lorenzo on September 28, 2010, 12:41:04 PM

On some nights, when the moon was full, we would drive to Woodcock Dam , north of our college campus. It was quiet, dark, secluded. 'Twas the perfect place for two young lovers to spend time with each other. She would lean back on me, our hearts beating as one. As i took in the scent of her hair, the both of us would look at the stars twinkling up yonder in the heavens, while focusing on the beautiful full moon.

I was crazy in love with her. And she with me. That is why it hurts sometimes when I think of her, because i gave her my heart in its entirety. And when she left me, as much as I tried to demand it back, as i demanded she burn the letters i gave her (which she did...per my request) i was in denial. In truth, i didn't really want her to burn my letters because the feelings that were intertwined with each pen's stroke came from my heart. Each dot mark, each comma, each scribble mark, was written and placed for a purpose, the formation of thoughts beating in unison with the soul's pounding passion.

In my own pride, i demanded her to burn my letters, only because i was hurt of what she said and did to me. In reality, i did not want to leave her, i wanted her to be with me, and stay with me. I would have gone the whole 9 yards with her. But when she burned my letters, the symbolism of what those letters meant, a duration of 2 years were reduced to mere ashes. Everything culminated.

Our separation was painful. After her admitting that she burned the letters per my request, I was in tears. She requested to see me again, phone calls evaded, personal meetings evaded, I forced myself to ignore her, forced myself to hate her, forced myself to kill my love for her. When deep inside I was hurt because the woman whom I truly and totally fallen in love with tore my heart. It was the death of a dream.

Years passed by, lovers came and by, but deep down in my own heart, my darling, oh my darling, I wish you were here with me still.

I forced myself to hate her, but deep down inside, i really don't. Wherever she is now, whoever she is with now, whatever she is doing, i hope she is enjoying her life, and if chance grants, perhaps, just perhaps she remembers me still.




Forgive me Catherine. For I still honestly deep down inside, still love you.
I know you will never read this, but i had to get this out of my chest.



Ever with adoration,
Lorenz

:'(


Hay naqku makarelate man pud ta :'( :'( :'(
Anyways, life goes on basin diay someday di ba?
Kaya nga sabi ko sa kanya, I'll marry you after 50 years kay basin diay
di man kami at the moment pero basin we'll be each others last love...
Mas sweet yon... till death do we part ort till life after death kung may ganon man
#2011
Love Talk / Re: To my Former Love,
September 28, 2010, 05:41:38 PM
Quote from: Lorenzo on September 28, 2010, 12:42:29 PM

my Catherine...

You know what? She's pretty............
Ug si birdie pud...hehehe  ;D
Smile Lorenz ;)
#2012
Love Talk / Re: An Open Letter for an Unknown Man
September 28, 2010, 05:35:33 PM
Quote from: hubag bohol on September 28, 2010, 01:50:17 PM
Pwede gid basahon sang iban, open letter parehas gid sang open legs bla.   ;D
::)
#2013
Question and Answer / Re: How Many Underwears Do You Have?
September 28, 2010, 05:34:47 PM
 ;D
#2014
Facts and Trivia / Re: Your Last Word Is Mine!
September 28, 2010, 05:34:09 PM
Quote from: bugsay on September 28, 2010, 05:31:21 PM
likayan ang tambok nga pagkaon kay 6 ka adlaw tawon ko way trabaho sugod sa oct. 01......

October 01 ang sugod sa buwan na dapat naho e celebrate ;D
#2015
Fashion Trend / Re: Latest Bikini
September 28, 2010, 05:32:46 PM
Quote from: hubag bohol on September 28, 2010, 10:37:23 AM
Aw, he he, tugob man tuod diay ka sa sustansya...  ;D

:P
#2016
Fashion Trend / Re: Sukol Mo?
September 28, 2010, 05:32:03 PM
Quote from: hubag bohol on September 28, 2010, 02:43:27 PM
Sigi, kini na lang ipakaon...








;D emew gyod ....hahahaha....  bawal na na food sa ija kay puno ug bad cholesterol
#2017
Fashion Trend / Re: Sukol Mo?
September 28, 2010, 11:53:34 AM
Quote from: bugsay on September 28, 2010, 11:01:22 AM
enter from the rear? ;D

Ah grabe si bay bugsay, musukol gyod diay biskan ing-ani ka oily iya ka match ;D
#2018
Facts and Trivia / Re: Your Last Word Is Mine!
September 28, 2010, 11:51:32 AM
Quote from: wolfpack823 on September 28, 2010, 11:40:13 AM
Topic sa TB sari-sari, naay kataw-anan, makalolooy, makalagot, naay religious, pero paborito nako dili kaayo serious kay aron ko malingaw.

malinagaw dyod ko sa mga siawan dinhi ;D
#2019
How To Tips / Re: How To Torture A Cockroach
September 28, 2010, 11:50:21 AM
bwahahahahahaha... mawala gyod ang poise wolfie.. ;D pastilan... ayaw papildi sa ok-ok
#2020
General Topic / Re: Tanday or Tambid?
September 28, 2010, 09:30:44 AM
Quote from: bugsay on September 28, 2010, 09:28:26 AM
ikaw mauy klarong hinanday ug manambiray... >:( ;D

;D

Mukaon tsa ko oy...
#2021
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 28, 2010, 09:27:47 AM
Quote from: hubag bohol on September 28, 2010, 09:26:29 AM
Oi, dili man tuod diay maklaro kay way comparison. Kini, pwede? I hope it's acceptable now...





8)

bwahahahahaha............... I  hope d na payat
#2022
General Topic / Re: Tanday or Tambid?
September 28, 2010, 09:26:26 AM
Quote from: bugsay on September 28, 2010, 09:07:29 AM
human na'g tambid?


Klaro nalang ni c bay hubs ug c bay bugs na.........
Way lami
#2023
Fashion Trend / Re: Latest Bikini
September 28, 2010, 09:21:23 AM
Quote from: hubag bohol on September 28, 2010, 09:16:24 AM
Sigi, ang pughak maoy suyopa, ibilin ang langit-langit...  :P

Samot pang eeeeeeeeeewwwwwwwwwwww............
Unsay pagtuo nimo nako anemic?
#2024
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 28, 2010, 09:19:09 AM
Quote from: hubag bohol on September 27, 2010, 09:22:20 PM
Kini ang pitot...




Kini, tuyi, OK?




;D

Tigi e contider nako tuyi.
Tuyi lagi pero the size is unacceptable. ;D
#2025
Quote from: Vito Andoline on September 27, 2010, 11:28:02 PM
hahaha,sapolpol

A fool is really a fool if he does not know he's foolish.
But worst if he knew and does nothing to make it right.
#2026
Fashion Trend / Re: Sukol Mo?
September 28, 2010, 09:13:40 AM
Quote from: hubag bohol on September 28, 2010, 09:12:17 AM
Kini maoy atong ipatambid ni Bay Bugsay...  ;D

Bwahahaha
#2027
Fashion Trend / Re: Latest Bikini
September 28, 2010, 09:12:44 AM
Quote from: hubag bohol on September 28, 2010, 09:11:16 AM
Suyopa ang langit-langit pero ibilin ang pughak...

Eeeeeeewwwwwwww............
#2028
Quote from: Vito Andoline on September 27, 2010, 11:34:21 PM
wa jud ka maabti sa expiration sa lumay lucky ;D

;D
#2029
How To Tips / Re: How To Torture A Cockroach
September 28, 2010, 09:09:18 AM
Quote from: wolfpack823 on September 27, 2010, 08:54:53 PM
Yataki igo mapiko ang pakpak, dile mogawas ang puti nga utok. Bin-lan og 5% life, bahala na siya mosurvive sa mga amigas.


;D bwahaha.... such a torture
#2030
Fashion Trend / Re: Latest Bikini
September 28, 2010, 09:06:19 AM
Quote from: hubag bohol on September 27, 2010, 09:32:36 PM
Pwede dili buk-on ang itlog?  ???

Unsaon pag torta kung dili buk-on.... sugba ra na taman ;D
#2031
Facts and Trivia / Re: Your Last Word Is Mine!
September 28, 2010, 09:04:22 AM
Quote from: hubag bohol on September 28, 2010, 09:02:54 AM
Friend Lucky, nasapid lang ang akong dila kay gigukod kog balbal, unya nabangga sa bilbil, dayon natuk-an sa bolbol!  ;D

Bolbolon gyod ning tawhana kay mao may ijang paborito na topic
#2032
Weird and Extreme / Re: Big Pussy!
September 28, 2010, 09:02:16 AM
Quote from: Vito Andoline on September 27, 2010, 11:38:42 PM
di lang gamay  dako jud

Kay dapat man pud diay bitayon.
Convicted na man sa ijang pag-amin.
#2033
Facts and Trivia / Re: Your Last Word Is Mine!
September 28, 2010, 08:59:56 AM
Quote from: hubag bohol on September 28, 2010, 08:56:37 AM
Lansangan og dug-ol ang lungon aron dili maukab sa mga balbal.   ;D

Balbal ba ni si bay Hubs?
Nganong lungon na ma niy gihisgutan?
Gusto na ba ni mo "farewell to you my friend"
#2034
Facts and Trivia / Re: Your Last Word Is Mine!
September 28, 2010, 08:54:47 AM
Dusa ang abot ng mga batang paslit sa lansangan
#2035
Quote from: Vito Andoline on September 27, 2010, 11:35:58 PM
ngano man?nagsisinungaling na ba ako?

Huh!! Mata nako bay Vits, Gibangungot ko ganiha ;D
#2036
Love Talk / Re: Best Sentence A Man Has Spoken To You
September 28, 2010, 08:45:00 AM
 ;D
#2037
Love Talk / Re: To my Former Love,
September 28, 2010, 08:42:52 AM
Quote from: Lorenzo on September 28, 2010, 08:40:17 AM
She was my girlfriend during college, Belle. I would say, I gave my heart to her totally. Part of my heart still belongs to her...

:-\

hmmm... yeah, such is love...
My M.U in high school wrote to me yesterday, saying he'll keep his heart intact until 43 years... ;)
'cause you know why? I teased him 7 years ago that I'll marry him after 50 years...
Hmm... He's a nice guy ;)
#2038
Love Talk / Re: To my Former Love,
September 28, 2010, 08:37:28 AM
Dearest Catherine,


The silence isn't so bad, till I look at my hands and see the spaces of my fingers , where your hand used to fit in perfectly.
Trenched in vanilla twilight, i'll sit on the firm porch all night, because when I think of you, I dont feel so alone.
I admit , Catherine, that tho I told you that I would never contact you nor will I ever read any of your letters as a rule, I find myself breaking my own rule. I admit that, from time to time, I think of you...

I admit that I won't forget you. Oh darling, I wish you were still here....

If I could go back in time, i would whisper those 3 words to your ears.


Lorenz,
#2039
Love Talk / Re: Is Your Lover Faithful to You?
September 28, 2010, 08:34:21 AM
Quote from: Vito Andoline on September 27, 2010, 11:49:27 PM
nakakita na ka?puwa2x ra na gamay

hahahaha
#2040
Love Talk / Re: I Miss YOU!
September 28, 2010, 08:31:45 AM
#2041
Love Talk / Re: An Open Letter for an Unknown Man
September 28, 2010, 08:29:05 AM
#2042
Music and Video / Re: Come On, Get Higher
September 27, 2010, 05:31:57 PM
 ;D
#2043
Introduce Yourself / Re: UNSAY TAGALOG SA TOOTHPASTE?
September 27, 2010, 05:28:03 PM
ayaw pasobrahe
#2044
Fashion Trend / Re: Sukol Mo?
September 27, 2010, 05:26:29 PM


New addition to the team
#2045
Introduce Yourself / Re: UNSAY TAGALOG SA TOOTHPASTE?
September 27, 2010, 05:17:19 PM
hmmmm... yeah, the old method ;D
#2046
Quote from: hubag bohol on September 27, 2010, 11:40:32 AM
He he, wa man gud ko kasabot sa pangutana. Unsa man ni, kanang sigi mog hawok-hawok bisan dili uyab? Unya kutob ras hawok, way kuot-kuot? Malabo man gud ang pangutana...

???

Bay hubs ang big question kung taman lang ba pud ka sa kuot-kuot?
#2047
Fashion Trend / Re: Sick Pack
September 27, 2010, 05:02:47 PM
 ;Dbwahahahaha
#2048
Fashion Trend / Re: Latest Bikini
September 27, 2010, 05:01:43 PM
Quote from: BolBuhol on September 27, 2010, 04:59:19 PM
magag torta mang gid bla

Bay hubs tortahon daw

Gusto ka akoy torta ana?
#2049
How To Tips / Re: How To Torture A Cockroach
September 27, 2010, 04:49:24 PM
Quote from: bugsay on September 27, 2010, 03:36:21 PM
punita ang OK-OK, pugsa'g nganga ang baba...dayon hilo-e... :P

Bwahahahahahaha.... emew gyod ka bay bugs
#2050
Facts and Trivia / Re: Your Last Word Is Mine!
September 27, 2010, 04:47:50 PM
Bowbow...bowowow... ;D
#2051
Fashion Trend / Re: Latest Bikini
September 27, 2010, 04:46:50 PM
 ;D bwahahahahaha
#2052
Philippine Business News / Re: Receipts for Donations
September 27, 2010, 04:44:29 PM
We're talking about TBN.
Why make so much fuss?
Kung naabot naman sa hingtungdan ang tabang.
We're friends here not enemies ;)
#2053
Philippine Business News / Re: Receipts for Donations
September 27, 2010, 04:42:08 PM
Quote from: luckybelle on September 27, 2010, 03:30:02 PM
Ponder on this...

FUNDS DONATED TO MAKE-A-WISH® PHILIPPINES DO NOT ACCRUE TO THE BENEFIT OF MAKE A WISH FOUNDATION OF AMERICA, ANY UNITED STATES CHAPTER OF MAKE A WISH FOUNDATION OF AMERICA, OR THE CHILDREN THAT MAKE A WISH FOUNDATION OF AMERICA AND ITS CHAPTERS SERVE.


This is just an Example, wherein MAKE-A-WISH® PHILIPPINES DO NOT ACCRUE TO THE BENEFIT OF MAKE A WISH FOUNDATION OF AMERICA

ACCRUE=1.  To come to one as a gain, addition, or increment: interest accruing in my savings account.
2. To increase, accumulate, or come about as a result of growth: common sense that accrues with experience.
3. To come into existence as a claim that is legally enforceable.
v.tr.


Tabot?

#2054
Philippine Business News / Re: Receipts for Donations
September 27, 2010, 04:31:36 PM
Quote from: charity on September 27, 2010, 04:22:04 PM
Tnx for the effort,but for me , i think you are talking about the donations that was given to big institutions.to tell you honestly ,i dont even understand the one you posted about tax....if we are giving donations of 300 pesos,u mean to say ,it should be taxed?well,we are just trying to help our kababayans in need in our own  little way....Hope the rest of the filipinos will help each other as well...

Nakabutang man didto kung pila nga range of amount kung para mag tax ka
#2055
Philippine Business News / Re: Receipts for Donations
September 27, 2010, 04:02:14 PM
The subject is under research.

But other matter like the following is true:

DONOR’S TAX

   DESCRIPTION

       Donor’s Tax is a tax on a donation or gift, and is imposed on the gratuitous transfer of property between two or more persons who are living at the time of the transfer.  It shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible.

   TAX FORM

       BIR Form 1800 â€" Donor’s Tax Return

   DOCUMENTARY REQUIREMENTS

       The following requirements must be submitted upon field or office audit of the tax case before the Tax Clearance Certificate/Certificate Authorizing Registration can be released:

          1. Deed of Donation
          2. Sworn Statement of the relationship of the donor to the donee
          3. Proof of tax credit, if applicable
          4. Certified true copy(ies) of the Original/Transfer/Condominium Certificate of Title (front  and back ) of lot and/or improvement donated, if applicable
          5. Certified true copy(ies) of the latest Tax Declaration (front and back pages) of lot and/or improvement, if applicable
          6. “Certificate of No Improvement” issued by the Assessor’s office where the properties have no declared improvement, if applicable
          7. Proof of valuation of shares of stocks at the time of donation, if applicable
                 * For listed stocks - newspaper clippings or certification issued by the Stock Exchange as to the par value per share
                 * For unlisted stocks - latest audited Financial Statements of the issuing corporation with computation of the book value per share
          8. Proof of valuation of other types of personal properties, if applicable
          9. Proof of claimed deductions, if applicable
         10. Copy of Tax Debit Memo used as payment, if applicable

       Additional requirements may be requested for presentation during audit of the tax case depending upon existing audit procedures.

   TAX RATES

Effective January 1, 1998 to present

Net Gift
Over

 
100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00
10,000,000.00

But not Over
P100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00
10,000,000.00
and over

The Tax
Shall be
exempt

0
P 2,000.00
14,000.00
44,000.00
204,000.00
404,000.00
1,004,000.00

Plus
 
2%
4%
6%
8%
10%
12%
15%

Of the
Excess Over

 
100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00
10,000,000.00

Notes:
1.    Rate applicable shall be based on the law prevailing at the time of donation.

  2. When the gifts are made during the same calendar year but on different dates, the donor’s tax computed on the total net gifts during the year.  

   Donation made to a stranger is subject to 30% of the net gift. A stranger is a person who is not a:

   * brother, sister (whether by whole or half blood), spouse, ancestor and lineal descendants; or
   * relative by consanguinity in the collateral line within the fourth degree of relationship (up to first cousin)

   

   Effective July 28, 1992 to December 31, 1997

Net Gift
Over

 
50,000.00
100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00

But not Over
P50,000.00
100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00
and over

The Tax
Shall be
Exempt
1.5%
P 750.00
3,750.00
18,750.00
58,750.00
258,750.00
558,750.00

Plus
 

3%
5%
8%
10%
15%
20%

Of the
Excess Over
 
50,000.00
100,000.00
200,000.00
500,000.00
1,000,000.00
3,000,000.00
5,000,000.00

   Donation made to a stranger is subject to 10% of the net gift. A stranger is a person who is not a:

   * brother, sister (whether by whole or half blood), spouse, ancestor and lineal descendants; or
   * relative by consanguinity in the collateral line within the fourth degree of relationship

   Effective before July 28, 1992

 Net Gift
Over
 
1,000.00
50,000.00
75,000.00
100,000.00
150,000.00
200,000.00
300,000.00
400,000.00
500,000.00
625,000.00
750,000.00
875,000.00
1,000,000.00
2,000,000.00
3,000,000.00

But not Over
P1,000.00
50,000.00
75,000.00
100,000.00
150,000.00
200,000.00
300,000.00
400,000.00
500,000.00
625,000.00
750,000.00
875,000.00
1,000,000.00
2,000,000.00
3,000,000.00

The Tax
Shall be
Exempt
1.5%
P 735.00
1,360.00
2,110.00
5,110.00
9,610.00
21,610.00
36,610.00
54,610.00
80,860.00
110,860.00
145,860.00
185,860.00
545,860.00
925,860.00

The Tax
Shall be
Exempt
1.5%
P 735.00
1,360.00
2,110.00
5,110.00
9,610.00
21,610.00
36,610.00
54,610.00
80,860.00
110,860.00
145,860.00
185,860.00
545,860.00
925,860.00

Of the
Excess Over
 
1,000.00
50,000.00
75,000.00
100,000.00
150,000.00
200,000.00
300,000.00
400,000.00
500,000.00
625,000.00
750,000.00
875,000.00
1,000,000.00
2,000,000.00
3,000,000.00

   Donation made to a stranger is subject to 20% of the net gift. A stranger is a person who is not a:

   * brother, sister (whether by whole or half blood), spouse, ancestor and lineal descendants; or
   * relative by consanguinity in the collateral line within the fourth degree of relationship

   PROCEDURES

       File the return in triplicate (two copies for the BIR and one copy for the taxpayer) with any Authorized Agent Bank (AAB) of the RDO having jurisdiction over the place of the domicile of the donor at the time of the transfer. In places where there are no AAB, the return will be filed directly with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer where the donor was domiciled at the time of the transfer, or if there is no legal residence in the Philippines, with Revenue District No. 39 - South Quezon City.

       In the case of gifts made by a non-resident alien, the return may be filed with Revenue District No. 39 - South Quezon City, or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of the transfer.

       Submit all documentary requirements and proof of payment to the Revenue District Office having jurisdiction over the place of residence of the donor.

   DEADLINES

       Within thirty days (30) after the date the gift (donation) is made. A separate return will be filed for each gift (donation) made on the different dates during the year reflecting therein any previous net gifts made during the same calendar year

       If the gift (donation) involves conjugal/community/property, each spouse will file separate returns corresponding to his/ her respective share in the conjugal/community property. This rule will also apply in the case of co-ownership over the property

   RELATED REVENUE ISSUANCES

       RR No. 2-2003 and RMO No. 1-98

   CODAL REFERENCE

       Sec. 98 to Sec. 104 of the National Internal Revenue Code

   FREQUENTLY ASKED QUESTIONS

   1.   Who are required to file the Donor’s Tax Return?

       Every person, whether natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible.

   2)   What are the procedures in filing the Donor’s Tax return?

       File the return in triplicate (two copies for the BIR and one copy for the taxpayer) with any Authorized Agent Bank (AAB) of the RDO having jurisdiction over the place of the domicile of the donor at the time of the transfer. In places where there are no AAB, the return will be filed directly with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer where the donor was domiciled at the time of the transfer, or if there is no legal residence in the Philippines, with Revenue District No. 39 - South Quezon City.

       In the case of gifts made by a non-resident alien, the return may be filed with Revenue District No. 39 - South Quezon City, or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of the transfer.

       Submit all documentary requirements and proof of payment to the Revenue District Office having jurisdiction over the place of residence of the donor.

   3)   What donations are tax exempt?      

       Â·    Dowries or donations made on account of marriage before its celebration or within one year thereafter, by parents to each of their legitimate, recognized natural, or adopted children to the extent of the first P10,000

       Â·    Gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit, or to any political subdivision of the said Government

       Â·    Gifts in favor of an educational and/or charitable, religious, cultural or social welfare corporation, institution, accredited non-government organization, trust or philantrophic organization or research institution or organization, provided not more than 30% of said gifts will be used by such donee for administration purposes

       Â·    Encumbrances on the property donated if assumed by the donee in the deed of donation

       Â·    Donations made to the following entities as exempted under special laws:

       -     Aquaculture Department of the Southeast Asian Fisheries Development Center of the Philippines

       -     Development Academy of the Philippines

       -     Integrated Bar of the Philippines

       -     International Rice Research Institute

       -     National Social Action Council

       -     Ramon Magsaysay Foundation

       -     Philippine Inventor’s Commission

       -     Philippine American Cultural Foundation

       -     Task Force on Human Settlement on the donation of equipment, materials and services

   

   4)   What are the bases in the valuation of property?

       If the gift is made in property, the fair market value at that time will be considered the amount of gift

       In case of real property, the taxable base is the fair market value as determined by the Commissioner of Internal Revenue (Zonal Value) or fair market value as shown in the latest schedule of values of the provincial and city assessor (MV per Tax Declaration), whichever is higher

       If there is no zonal value, the taxable base is the fair market value that appears in the latest tax declaration

       If there is an improvement, the value of improvement is the construction cost per building permit and or occupancy permit plus 10% per year after year of construction, or the market value per latest tax declaration.

   
#2056
Philippine Business News / Re: Receipts for Donations
September 27, 2010, 03:30:02 PM
Ponder on this...

FUNDS DONATED TO MAKE-A-WISH® PHILIPPINES DO NOT ACCRUE TO THE BENEFIT OF MAKE A WISH FOUNDATION OF AMERICA, ANY UNITED STATES CHAPTER OF MAKE A WISH FOUNDATION OF AMERICA, OR THE CHILDREN THAT MAKE A WISH FOUNDATION OF AMERICA AND ITS CHAPTERS SERVE.

This is just an Example
#2057
How To Tips / Re: How To Torture A Cockroach
September 27, 2010, 02:57:51 PM
Quote from: momimay on September 27, 2010, 02:55:19 PM
hmmmn..mura'g di ko ka-dare og duol sa ok2 unya spray-han kay mokalit ra raba na'g lufad!  tsinelas jud dayon or silhig....
Paduol lang gamay madam momimay... but if ok na sa imo ang tsinelas ug silhig ok ra pud... sunugon dayon ang patayng ok-ok
#2058
Quotable Quotes / Re: If you can count your money
September 27, 2010, 02:45:15 PM
 ;D ako kay tag 5 cents, kanang naay buslot ;D pwerte na akong singot ug umihap
#2059
Bisaya Cebuano Language / Re: Ang Babayeng Way Bilbil
September 27, 2010, 02:43:35 PM
 ??? bwahahahahaha.... oo sandajong.... di ba kaha mapalid ang gamay na sandajong inig magbaha?.... Pwede buhatan nalang ug dike/canal paingon sa dagat
#2060
Quotable Quotes / Re: If you can count your money
September 27, 2010, 02:35:48 PM
Quote from: bugsay on September 27, 2010, 02:21:31 PM
kon mag sex nya nag-ihap pod ug kwarta? ???

::) na ka way lami... untay imo tuo ta imo kasex calculator?.... ;D bwahahahahaha

Di ba kaha counting machine?
#2061
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 02:34:09 PM
Quote from: hubag bohol on September 27, 2010, 02:16:59 PM
Na hala, dawata ni. Bantay basin mapungil ang tumoy...





8)


Tot! Pati taging nimo pitot, liwat gyod na nimo pitot ;D hehehe
#2062
Philippine Daily News / Re: Inverted Philippine Flag
September 27, 2010, 02:31:29 PM
Quote from: bugsay on September 27, 2010, 02:28:16 PM
masayop man gyud ang tawo.......bentaha nalang to'ng sayopa kay sa nuclear warheads ang nasaypan ug pindot....

Korek, mao sab...
#2063
How To Tips / Re: How To Torture A Cockroach
September 27, 2010, 02:26:56 PM
Quote from: philippines on June 17, 2010, 01:32:11 PM
I hate cockroach. I think it's the dirtiest living thing on earth. How do you kill a cockroach without acting violent?

Simple, buy "GLIDE", kanang fabric softener na gamiton pangspray sa damit inig mamalantsa.
The stronger the fragrance the better, (try color blue). Then Aim/spray the eyes of the cockroach duol sa iya anttena.
Ayos, couple of seconds patay agad.

#2064
Quotable Quotes / Re: If you can count your money
September 27, 2010, 02:11:09 PM
 :P
#2065
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 02:09:32 PM
Quote from: bugsay on September 27, 2010, 01:57:42 PM
di ko tilado, tuko tag-iya...... :P

hmmm... lagungon dyud na kay di nimo tilado... maho-maho man kaha na...
Nia ra ay motugdong na...

#2066
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 02:05:16 PM
Quote from: hubag bohol on September 27, 2010, 02:01:00 PM
Oi, pelmi man hugatan. Kada ektiltayt bagnotan pud...  8)

;D bwahahahahahahahahahahahaha...........di gihapon pasar.... basta ayaw ko ta pitot............ eeeeeeeeeeeewwwwwwwwwwwww
#2067
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 01:54:47 PM
Quote from: bugsay on September 27, 2010, 01:50:38 PM
atto tulod ta pikat langit na maho-maho yutay....pilme abli.... ;D

;D bwahahahahahaha.... karon pako kabalo na naay diay smell ang langit, pilme pa gyod abli..
Hmmm... daghan ni panuhot na langit kaY pilme able... isirado pud bay hoboi
#2068
Weird and Extreme / Re: Big Pussy!
September 27, 2010, 01:50:36 PM
 ;)ok dokie
#2069
Philippine Daily News / Re: Inverted Philippine Flag
September 27, 2010, 01:41:10 PM
Quote from: wolfpack823 on September 27, 2010, 08:19:27 AM
Gross mistake, honest or not.

If there is one thing that we Filipinos respect so much is our national flag, without that, we have no identity. When I went to Rockefeller center in New York, I looked for the the Philippine flag and was almost in tears embracing the flagpole. That moment, I was so proud that I have an identity, a country that truly claims me as her own.




Mao gyod Day Wolfie...
Nganong gadinanghag, as host country, they have to make sure na plantsado lahat, lalo na pag flag ang pinag-uusapan. Perhaps they're not as hospitable as the Filipinos pero sana man lang nag-effort sila.
#2070
Love Talk / Re: To my Former Love,
September 27, 2010, 01:28:46 PM
 :P
#2071
Quote from: hubag bohol on September 27, 2010, 01:07:12 PM
Sobra na man pud ka-gullible ning mga bayhana. Peer pressure ra ba kaha ni, or abilidaran jud ning maong sex master sama sa pipila ka miyembro diri sa TB...

:-X

>:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:( >:(

Sex is a gift from God that should be consumed beyond marriage/love bond.
Not for minors. Though some religious group allowed their children to marry at teenage years.
#2072
Quotable Quotes / Re: If you can count your money
September 27, 2010, 01:19:22 PM
Quote from: hubag bohol on September 27, 2010, 12:55:23 PM
I'm afraid I'm dumb when it comes to sex.  :-\

::) :Ppag tsur woi
#2073
Weird and Extreme / Re: Big Pussy!
September 27, 2010, 01:18:01 PM
 ;D bantog pud diay, tinood ka?
#2074
Anonymous Diary Blog / Re: Kalami Magkinamot Woi
September 27, 2010, 01:16:39 PM
 :P emew
#2075
Love Talk / Re: To my Former Love,
September 27, 2010, 01:14:50 PM
#2076
Weird and Extreme / Re: Big Pussy!
September 27, 2010, 12:11:13 PM
Quote from: hubag bohol on September 27, 2010, 10:07:35 AM
Unsay gamay. Siya ang kaiser sa mga sadista diris TB...

Hala ka bay hubs, ayaw pud intawon hatuli si bay Vits.
Under interrogation pa ni sya.  ;D
#2077
General Topic / Re: Barber Scandal in Cebu
September 27, 2010, 12:06:39 PM
 :P ay inggit ra na sa beautiful customers, di ba kaha maniac/murderer
#2078
Anonymous Diary Blog / Re: Kalami Magkinamot Woi
September 27, 2010, 12:05:31 PM
Quote from: hubag bohol on September 27, 2010, 10:30:15 AM
Nangubkob og kamote...

::) nganong wa man manghugas?
#2079
Love Talk / Re: Is Your Lover Faithful to You?
September 27, 2010, 12:04:09 PM
Quote from: hubag bohol on September 27, 2010, 09:50:14 AM
You were adequately warned!

Nahitabo to sa usa ka weightlifting tournament. Morag wa na jud tawon mahiuli sa naandan ang iyang sistema sa waste disposal.  :'( 

Oy kalooy pud tawon.
Na under surgery guro to...
Pero mag-agwanta sa to ug pila ka months,
inig adto guro ato sa palikuran maghinayhinay sa
o di ba kaha gibuslutan ang iyang kilid unya gibutangan ug tubo
para didto sa ipagawas ang iyang waste
kalooy tawon :(
#2080
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 12:00:05 PM
Quote from: hubag bohol on September 27, 2010, 11:58:25 AM
Pitot peyo dako man, bagay sa ityog...

EEEEeeeeeeeeeeeeeeeewwwwww... Di gihapon ko...
Di na makasulod sa langit kay pitot.... ;D
Unhygenic pud
#2081
 ;D bwahahahahahaha......... ganon?
#2082
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 11:52:44 AM
Quote from: hubag bohol on September 27, 2010, 11:42:10 AM
Payehas ya man tingayi ang pitot ug tuyi. Ang impoytante, dakog ityog...  ;D

hehehe ;D
D q musogot ana oy,
ityog ray yagko, nya pitot pa gyod
bangas ka
#2083
Quote from: hubag bohol on September 27, 2010, 11:40:32 AM
He he, wa man gud ko kasabot sa pangutana. Unsa man ni, kanang sigi mog hawok-hawok bisan dili uyab? Unya kutob ras hawok, way kuot-kuot? Malabo man gud ang pangutana...

???

;D
Pangutan-a ang author
#2084
 ;D
#2085
 :)
#2086
 :)
#2087
Quote from: hubag bohol on September 27, 2010, 10:01:17 AM
Naghuwat kong motingog si Ms. Lucky...

:-X
Mas naghuwat ko kung unsay e reveal ni bay hubs ;)
#2089
Question and Answer / Re: Unsay Imong Ge Huna-huna Karon?
September 27, 2010, 11:24:50 AM
Quote from: hubag bohol on September 27, 2010, 11:08:16 AM
He he, tumay man dayon si pangay! Nano may diayg pitot, yagko mag ityog!  ;D

Ah, pitot unya yagko ug itlog, untay may pulos ana kung yagmay na pitot ;D
#2090
Quote from: hubag bohol on September 27, 2010, 11:12:11 AM
Unsay kolor sa buwak. Ms. Lucky? Lainlain man ang gamit, depended sa kolor...

Pink and white
#2091
 :) o gwapa pud baya ning kalachuchi noh?
I still remember na mao nay naa sa tunga sa among garden kadtong grade 3 ko.
Gwapa kaajo kay inatiman sa amo teacher.
#2093
 ???
#2094
Love Talk / Re: Is Your Lover Faithful to You?
September 27, 2010, 09:41:55 AM
Yikes! Eeeeeewwwwwwwwwww... Bay hubs... pag tsur oy... kalood ba ato... hala burag tinood... Bay Vits naka-experience ka ato?  ;D, Ay sorry di man diay ko dapat mo smile, dapat kani ay  :(... kalooy pud
#2095
It is better to be thought a fool than to utter foolish words ;)
#2096
Quote from: Lorenzo on September 27, 2010, 05:52:54 AM
If i may add a proverb to this list (for you, Belle):


Perfect love is rare indeed - for to be a lover will require that you continually have the subtlety of the very wise, the flexibility of the child, the sensitivity of the artist, the understanding of the philosopher, the acceptance of the saint, the tolerance of the scholar and the fortitude of the certain.
-Leo Buscaglia


Keep on loving.

You're right gyod Dong Bran.

Love is always loving. We may learn to live without the lover, but the heart never stops beating.  ;)
Unless kung patay na ta.. hehehe
#2099
 ;D
#2100
Family & Parenting / Re: Nganong Lami Magminyo?
September 27, 2010, 09:24:55 AM
Pastilan kafaerts...