| 000 -LEADER |
|---|
| fixed length control field |
04379cam a22004214a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
15966683 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20180308220725.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
091029s2009 ph 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2009516473 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789712344909 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lcode |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
a-ph--- |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
De Leon, Hector S. |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The law on transfer and business taxation : |
| Remainder of title |
with illustrations, problems, and solutions / |
| Statement of responsibility, etc |
by Hector S. De Leon and Hector M. De Leon, Jr. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2009 edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
Rex Book Store, |
| Date of publication, distribution, etc |
c2009 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxii, 668 pages : |
| Other physical details |
illustrations ; |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type |
volume |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes index |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Introduction; Part I:Transfer taxation; Chapter 1:-Estate tax; A.Preliminary topics -- B.Gross estate -- C.Exclusions and exemptions --D.Deductions -- E.Evaluations -- F.Schedule and computation of the tax -- G.Basic concepts of succession -- H.Notice of death and filing of return -- I.Payment and sanctions; Chapter 2:Donor's tax; A.Preliminary topics -- B.Application of the tax -- C.Exemptions or deductions -- D.Valuation -- E.Schedule and computation of the tax -- F.Return, payment and sanctions; Part II:Business taxation; Chapter 1:In general -- Chapter 2:Value-added tax; A.Preliminary topics -- B.Imposition of the tax -- C.Sale of goods and properties -- D.Importation of goods -- E.Sale of services and use or lease of properties -- F.Exemptions -- G.Tax credits or refunds -- H.Computation of the tax -- I.Compliance requirements; Chapter 3:Other percentage taxes; A.Preliminary topics -- B.Tax on small business enterprises -- C.Tax on carriers and keepers of garages -- D.Tax on franchises -- E.Overseas communications tax -- F.Tax on banks and non-bank financial intermediaries -- G.Tax on life insurance companies and agents of foreign insurance companies -- H.Amusement taxes -- I.Tax on sale, barter or exchange of shares of stock -- J.Returns, withholdings, and payment of the taxes; Chapter 4:Exercise taxes on certain goods; A.Preliminary topics -- B.Goods subject to the taxes -- C.Accrual, filing of return, and payment of the taxes -- D.Tax on alcohol products -- E.Tax on tobacco products -- F.Tax on petroleum products -- G.Tax on miscellaneous articles -- H.Tax on mineral products -- I.Administrative provisions -- J.Penal provisions; Chapter 5:Documentary stamp taxes; A.Preliminary topics -- B.Returns, payment of the taxes, and sanctions -- C.Rates and bases of the taxes; Chapter 6:Statutory offenses and penalties; A.Additions to the tax -- B.Crimes, other offenses, and forfeitures; Chapter 7:Compliance requirements; A.Bookkeeping regulations -- B.Audit by independent certified public accountants -- C.Inspection and examination -- D.Bookkeeping forms -- E.Administrative provisions; Chapter 8:Local taxation; A.Introduction -- B.Local taxing power in general -- C.Taxing and other revenue-raising powers of provinces -- D.Taxing and other revenue-raising powers of municipalities -- E.Taxing and other revenue-raising powers of cities -- F.Taxing and other revenue-raising powers of barangays -- G.Common revenue-raising powers -- H.Community tax -- I.Tax ordinance -- J.Collection of taxes -- K.Civil remedies for collection of revenues -- L.Taxpayer's remedies -- M.Real property taxes; 1.Introduction -- 2.Appraisal and assessment of real property -- 3.Appeal on assessment -- 4.Imposition of the tax -- 5.Special levies on real property -- 6.Collection of the tax -- 7.Disposition of proceeds -- 8.Special provisions -- Includes index |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 #0 - 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 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Philippines |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
De Leon, Hector M. Jr. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
origode |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Filipiniana (Reserve) |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
christy[new] |
| Date encoded |
07/08/2014 |
