| 000 -LEADER |
|---|
| fixed length control field |
01534nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260818091625.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260817s2025 ph d|||er|||| 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214093380 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Correa, Christopher De Leon, |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Introduction to taxation : |
| Remainder of title |
per 1987 Philippine constitution / |
| Statement of responsibility, etc |
by Christopher De Leon Correa, Khelly Ann Buala. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Bahay Toro, Quezon City : |
| Name of publisher, distributor, etc |
Books Atbp. Publishing Corp., |
| Date of publication, distribution, etc |
c2025. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 202 pages : |
| Other physical details |
illustration (black and white) ; |
| Dimensions |
25.4 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. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1 General principles — Chapter 2 Taxes and classification — Chapter 3 Limitations on the Power of Taxation — Chapter 4 Situs of taxation and double taxation — Chapter 5 National taxation — Chapter 6 Income taxation — Chapter 7 Estate tax and donor's tax — Chapter 8 Value-added tax and other percentage tax — Chapter 9 Excise taxes on certain goods, documentary stamp tax, and customs duties — Chapter 10 Fringe benefits tax. |
| 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 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Buala, Khelly Ann, |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Leslie [new] |
| Date encoded |
08/17/2026 |
