Literal question
During the PERIOD SPECIFIED, did you or any member of your family pay for taxes such as income tax, real estate tax, car registration and other direct taxes?
Interviewer instructions
Item 1.Income Tax - Income tax refers to the tax levied on the earnings or income of a working person in pursuit of his occupation. If there is a working family member, include the amount deducted from his monthly salary representing his withholding tax.
Report only the actual amount of taxes or fees paid during the reference period.
Report in Item 1, as income tax, the total amount withheld from salaries in 1999 plus the additional amount paid, if any, upon filing of the income tax. Be sure to report the amount withheld in 1996 in Section III-D (Other Receipts), item 6 - Withdrawals from Savings. For purposes of this survey, the amount of tax withheld from income earned from January to June 1997 and from July - December 1997 are considered as savings and must be reported in Other Disbursements (II-I, Item 7) for the first and second visit, respectively.
Report the value of refunds in Other Receipts (Part III, Section D, Item 7).
Taxes levied in the operation of an economic activity by the family e.g., amount paid to secure a license to operate a sari-sari store) are not regarded as expenditure for family living. They are considered as costs incurred in the operation of the entrepreneurial activity and, consequently, should be accounted as operating cost in the appropriate activity in Part IV. However, tax levied on profits realized from such family-operated activities should be treated as family expenditure and the amount should reported in Item 1, Income Tax.
Item 2. Real Estate tax - This refers to the tax imposed on real property of the family (e.g. house and lot for family use) in proportion to its value. Include only real estate tax levied on real estate property of the family used purely for personal purposes. Therefore, taxes levied on private properties of the family used solely for business purposes are excluded.
Item 3. Car Registration, Toll Fees and Driver's License - This includes registration fees for motor vehicle used for private transport of the family, toll fees, etc..
Item 4. Other Direct Taxes - Direct taxes refers to taxes which are demanded from a taxpayer such as residence certificates or community tax certificates, inheritance tax, alien certificate of registration (ACR), donor's tax, etc. Also include other taxes paid by the family such as custom's duties paid for personal effects bought from abroad, amusement tax and taxes paid as a consumer, etc.
Note that progressive taxes, NPA taxes, tithes or taxes given by Moslems to their community should not be included here. They should be reported as Gifts, Support and Assistance to Others (II-H2, item 1) since the money will not accrue to the government.
