Topics of this game:
- Ben is a foreigner from Canada who is married to a Filipina. He is living in Canada however has derived his income from his Philippine businesses through his wife living in the Philippines. He should file his personal income tax return in the Philippines.
- Lisa is a 20 year old employee in the Department of Trade and Industry-Dumaguete branch her salary has been deducted with withholding tax from her sole employer for 20 years. Lisa is obliged to file her personal income tax return to the Bureau of Internal Revenue.
- Clyde had a business in the municipality of Mabinay with a declared gross annual income of not exceeding 250,000 annually. Clyde is not obliged or shall not be required to file personal income tax.
- Melissa is a permanent resident of the municipality of Mabinay who belongs to the mixed earner group because she obtained her income from 3 sources. She had two employers and a business of her own she will be needing bir form 1902 for application for her registration in bir.
- Annabelle is the withholding tax agent of the accounting department in the municipal hall. As the duly authorized officer Annabel can choose either of the two options which are graduated income tax rates from tax table or avail of the 8% flat income tax rate to be declared in the withholding tax form.
- Josie is a DepEd teacher who has regular employer and a part-time employer. She works in the morning for her classes at DepEd and at night for her classes online. Josie has withholding tax payable and is oblige to file personal income tax for her part time job.
- Mel is a guardian of a disabled person, Miguel, with properties and businesses, Mel had errors in filing the income tax return of Miguel. Mel made the filing delayed therefore Miguel, the disabled person, should pay for the penalties.
- When the trustee, guardian, executor, administrator or any person acting in any fiduciary capacity for any person engaged in trade or business made errors, false information and delays, the fiduciary person acting as an agent will be assuming all responsibilities and penalties.
- Joyce is a sari-sari store owner in the municipality of Mabinay wanting to register her business to BIR to be able to issue official receipts. Joyce needs to fill up BIR form 1901.
- A private partnership in Dumaguete wanted to avail of 8% flat income tax rate, however, their gross income exceeds BIR threshold of 3 million annually. An authorized agent in the regional district office approves the 8% flat income tax rate. The approval is legitimate.
- Russell is a mechanic, earning 20,000 on average a month. Being a professional practitioner, he is required to file personal income tax either annually or quarterly.
- Charisma is a dentist who practice her profession by her dental clinic with less than 250,000 annual earnings or less than 20,000 monthly earnings. This makes Charisma exempted from filing of ITR or personal income tax.
- Bill and Lisa transferred their income to their unmarried children to serve as living support for them. Bill and Lisa is required by BIR to still declare the income given to the unmarried children as part of taxable income EXCEPT if they have paid donor's tax for such transferred income.
- For husband and wife who works both in government and private employers, both should file a single tax form consolidating both their earnings.
- Kylo Ren uses BIR form 1701Q. He is expected to pay quarterly for his income tax return. The dates expected for his filling are every 15th of the month, specifically May 15, August, 15 and November 15.
