| 000 -LEADER |
|---|
| fixed length control field |
02565nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260827104135.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260827b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214184514 [paperback] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tulalian II, Salvador M., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Basic income taxation / |
| Statement of responsibility, etc |
Salvador M. Tulalian II, Atty. Victor T. Tulalian. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Quezon City, Philippines : |
| Name of publisher, distributor, etc |
Wiseman's books trading, Inc., |
| Date of publication, distribution, etc |
c2026. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vi, 66 pages ; |
| Dimensions |
22.8 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 in bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Preface — Dedication — Chapter I: Preliminary matters — Chapter II: Definitions — Chapter III: Income taxation — Chapter IV: Remedies — Chapter V: The bureau of internal revenue — Chapter VI: The court of tax appeals — References — Key to corrections. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Justice Oliver Wendell Holmes once said that "Taxes are what we pay for a civilized society" In this light, the citizens support the State in order that they may, by means thereof, be secured in the enjoyment of the benefits of an organized society (Benefits Received Principle). For every person who is able to must contribute his share in the burden of running the government; the government, for its part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their material and moral values (Symbiotic Relationship Principle). This book—which is primarily intended for college students—presents the basic rules and principles of income taxation. It is earnestly hoped that this humble and rudimentary work will be of help (as reference material) to college students who are, for the first time, being introduced to the subject of "Income Taxation. Finally, we gratefully acknowledge all the authors of the books and online materials cited in the References Section (particularly, the great educator and illustrious magistrate Justice Dimaampao)." —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 |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax. |
| 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 |
Tax accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tulalian, Victor T., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Filipiniana |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Gian [new] |
| Date encoded |
08/27/2026 |
