| 000 -LEADER |
| fixed length control field |
02438nam a22004097a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20260917125001.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
250904s20212021ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9789719813484 [newsprint] |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
| Personal name |
Aduana, Nick L., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
| Title |
A simplified and procedural handbook on income taxation (with TRAIN Law - R.A. No. 10963) / |
| Statement of responsibility, etc |
by Nick L. Aduana. |
| 250 ## - EDITION STATEMENT |
| Edition statement |
Third edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
| Place of publication, distribution, etc |
Quezon City, Philippines : |
| Name of publisher, distributor, etc |
C & E Publishing, Inc., |
| Date of publication, distribution, etc |
c2021. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
vii, 520 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
26 cm. |
| 336 ## - CONTENT TYPE |
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
Contents: Chapter 1 Basic principles of taxation -- Chapter 2 Administrative provision on income taxation -- Chapter 3 The income taxation framework -- Chapter 4 Compensation income -- Chapter 5 Business income and income exercise of profession -- Chapter 6 Passive income and other taxable income -- Chapter 7 Gains from dealings in properties -- Chapter 8 Exclusion from gross income -- Chapter 9 Fringe benefits -- Chapter 10 Allowable deductions -- Chapter 11 Income tax of individuals -- Chapter 12 Income taxes of partnerships, estates, and trusts -- Chapter 13 Income tax of corporations. |
| 520 ## - SUMMARY, ETC. |
| Summary, etc |
"This third edition of A simplified and procedural handbook on income taxation (with train law - R.A. No. 10963) comes with the latest tax law, R.A. No 10963, otherwise known as the Tax Reform." -- Preface |
| 521 ## - TARGET AUDIENCE NOTE |
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Income tax |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Taxation |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Tax reform |
| Geographic subdivision |
Philippines. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
| Encoded by |
Janna [new] |
| Date encoded |
09/04/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
| Encoded by |
Janna [added] |
| Date encoded |
09/10/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
| Encoded by |
Janna [added] |
| Date encoded |
09/17/2026 |