000 -LEADER |
fixed length control field |
01872nam a2200313 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20170104185125.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
140714b xxu||||| |||| 00| 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9789719925156 [newsprint] |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
USC |
Transcribing agency |
USC |
100 ## - MAIN ENTRY--PERSONAL NAME |
Personal name |
Valencia, Edwin G. |
245 ## - TITLE STATEMENT |
Title |
Transfer and business taxation : |
Remainder of title |
principles and laws with accounting applications / |
Statement of responsibility, etc |
Edwin G. Valencia, Gregorio F. Roxas |
250 ## - EDITION STATEMENT |
Edition statement |
Sixth edition |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Baguio City : |
Name of publisher, distributor, etc |
Valencia Educational Supply, |
Date of publication, distribution, etc |
2013 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
622 pages : |
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 |
500 ## - GENERAL NOTE |
General note |
Based on New Republic Act 9504, New Internal Revenue Code (R. A. 8424), Latest Revenue regulations, BIR and Court Tax Appeals Rulings, Supreme Court Decisions. |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Contents: Chapter 1: Introduction to internal revenue taxes -- Chapter 2: Transfer taxes and basic succession -- Chapter 3: Gross estate -- Chapter 4: Deductions from gross estate -- Chapter 5: Estate tax -- Chapter 6: Donor's tax -- Chapter 7: Business taxes -- Chapter 8: Business transactions -- Chapter 9: Value-added tax -- Chapter 10: VAT on goods or properties -- Chapter 11: VAT on sale of services -- Chapter 12: Input VAT credits and refunds -- Chapter 13: Mixed business transactions -- Chapter 14: Other percentage taxes -- Chapter 15: Excise taxes -- Chapter 16: Documentary stamp taxes -- Chapter 17: Local taxes |
541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Source of acquisition |
NBS-AYALA |
Purchase price |
P 375.00 |
Deans/Chairperson |
|
Department |
|
Subject Category |
BSBA-Financial Management |
546 ## - LANGUAGE NOTE |
Language note |
English |
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 |
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 |
700 ## - ADDED ENTRY--PERSONAL NAME |
Personal name |
Roxas, Gregorio F. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Type of record |
Filipiniana (Reserve) |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
ida[new] |
Date encoded |
07/14/2014 |