| 000 -LEADER |
|---|
| fixed length control field |
03274cam a22004334a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
14064397 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20170104182128.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050804s2004 njuak b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2005280700 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789712362408 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
IWA |
| Transcribing agency |
IWA |
| Modifying agency |
OCL |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
De Leon, Hector S. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
The fundamentals of taxation / |
| Remainder of title |
Hector S. de Leon, Hector M. De Leon, Jr. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixteenth edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
Published and distributed by Rex Book Store, |
| Date of publication, distribution, etc |
c2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxvii, 425 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 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter I: General Principles -- Concept, Nature, and Characteristics of Taxation and Taxes -- Classifications and Distinctions -- Limitations on the Power of Taxation -- Situs of Taxation and Double Taxation -- Forms of Escape from Taxation -- Exemption from Taxation -- Nature, Construction, Application, and Sources of Tax Laws -- Chapter II: National Taxation -- Preliminary Topics -- Income Tax -- Estate Tax - Donor`s Tax -- Value-Added Tax -- Other Percentage Taxes -- Excise Taxes on Certain Good -- Documentary Stamp Tax -- Customs Duties -- Sugar Adjustment Taxes -- Taxes on Narcotic Drugs -- Travel Tax -- Motor Vehicle User`s Charge -- Energy Taxes -- Chapter III: Tax Administration and Procedure -- Functions and Agencies Involved -- Assessment of Taxes -- Collection of Taxes -- Distraint of Personal Property -- Levy of Real Property -- Enforcement of Forfeiture -- Enforcement of Tax Alien -- Compromise and Abatement of Tax Liability, Refund or Credit of Taxes -- Other Administrative Remedies -- Judicial Remedies -- Prescriptive Rules -- Remedies of the Taxpayer under the Tax Code -- Remedies of the Taxpayer under Special Tax Laws -- Proceedings under the Tariff and Customs Code -- The Court of Tax Appeals -- Books of Accounts and Records -- Chapter IV: Local Taxation - Introduction -- Local Taxing Power in General -- Taxing and Other Revenue-Raising Powers of Provinces -- Taxing and Other Revenue-Raising Powers of Municipalities -- Taxing and Other Revenue-Raising Powers of Cities -- Taxing and Other Revenue-Raising Powers of Barangays -- Common Revenue-Raising Powers -- Community Tax -- Collection of Taxes -- Civil Remedies for Collection of Revenues -- Taxpayer`s Remedies -- Real Property Taxes |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Rex Book Store |
| Purchase price |
P 512.00 |
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Rex Book Store |
| Purchase price |
P 512.00 |
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Rex Book Store |
| Purchase price |
P 512.00 |
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| 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 |
copycat |
| 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 |
07/12/2014 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
ida[added] |
| Date encoded |
07/28/2014 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
ida[added] |
| Date encoded |
07/30/2014 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
ida[checked and edited] |
| Date encoded |
07/21/2015 |
