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What is FABM2 Business Taxation about?

The document outlines the fundamentals of income and business taxation, defining key concepts such as business income, mixed income, and passive income. It explains how gross business income is calculated and introduces options for tax deductions, including the Optional Standard Deduction and the Optional Eight Percent Tax. The focus is primarily on individual taxpayers and their various income types.

Author

Natasha Mae Cadiz

Language

EN