The law on transfer and business taxation : with illustrations, problems, and solutions / by Hector S. De Leon and Hector M. De Leon, Jr.
Material type: TextPublisher: Manila, Philippines : Rex Book Store, c2009Edition: 2009 editionDescription: xxxii, 668 pages : illustrationsContent type: text Media type: unmediated Carrier type: volumeISBN: 9789712344909 [newsprint]Subject(s): Inheritance and transfer tax -- Law and legislation -- Philippines | Business enterprises -- Taxation -- Law and legislation -- PhilippinesItem type | Current location | Call number | Copy number | Status | Date due | Barcode |
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Book | Filipiniana (Reserve) | 336.209599 D37 2009 (Browse shelf) | c.1 | Available | 3UCBL000005593 | |
Book | Filipiniana (Reserve) | 336.209599 D37 2009 (Browse shelf) | c.2 | Available | 3UCBL000005594 | |
Book | Filipiniana (Reserve) | 336.209599 D37 2009 (Browse shelf) | c.3 | Available | 3UCBL000005592 |
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336.20599 D37 2012 The fundamentals of taxation / | 336.20599 D37 2012 The fundamentals of taxation / | 336.20709599 V23t 2013 Transfer and business taxation : | 336.209599 D37 2009 The law on transfer and business taxation : | 336.209599 D37 2009 The law on transfer and business taxation : | 336.209599 D37 2009 The law on transfer and business taxation : | 336.209599 D37 2016 The law on transfer and business taxation : |
Includes index
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
Accountancy
Accountancy
Accountancy
English
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