| 000 -LEADER |
|---|
| fixed length control field |
06582nam a22003857a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260928165719.0 |
| 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 |
9789719814450 [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 transfer and business taxation / |
| Statement of responsibility, etc |
by Nick L. Aduana. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth 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, 406 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 Introduction to business taxes -- Chapter 2 Introduction to value-added tax -- Chapter 3 VAT on the sames of goods or properties -- Chapter 4 VAT on the sale of services and importation -- Chapter 5 Percentage tax -- Chapter 6 Introduction to transfer taxes -- Chapter 7 Estate tax: gross estate and property relations -- Chapter 8 Estate tax: deductions and net estate -- Chapter 9: Donor's tax -- Chapter 10 Local government taxes -- Chapter 11 Tariff and customs duties. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"All the more providing knowledge and developing technical skills in handling taxes, this fourth edition of A Simplified and Procedural Handbook on Transfer and Business Taxation focuses on business taxation and the governing rules and regulations covering estate and donor''''s tax. It incorporates revenue regulations and issuances released by the Bureau of Internal Revenue on threshold amounts and activities subject to and exempt from tax, among others. To effectively discuss business taxation principles and concepts, varied illustrations with analyses and explanations are presented. These examples highlight the significance and applicability of the topic in real business scenarios. End-of-chapter exercises are also included to gauge students'''' comprehension. This book is useful to students of business administration and management courses and reviewers preparing for the CPA licensure exams." -- Backcover |
| 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 |
Inheritance and transfer tax |
| General subdivision |
law and legislation |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business enterprises |
| Form subdivision |
taxation |
| General subdivision |
law and legislation |
| Geographic subdivision |
Philippines. |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| General subdivision |
|
| 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 |
09/17/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [added] |
| Date encoded |
09/04/2025 |
