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  <titleInfo>
    <title>A simplified and procedural handbook on income taxation (with TRAIN Law - R.A. No. 10963)</title>
  </titleInfo>
  <name type="personal">
    <namePart>Aduana, Nick L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Quezon City, Philippines</placeTerm>
    </place>
    <publisher>C &amp; E Publishing, Inc.</publisher>
    <dateIssued>c2021</dateIssued>
    <dateIssued encoding="marc">2021</dateIssued>
    <edition>Third edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>vii, 520 pages :  illustrations (black and white) ;  26 cm. </extent>
  </physicalDescription>
  <abstract>"This third edition of A simplified and procedural handbook on income taxation (with train law - R.A. No. 10963) comes with the latest tax law, R.A. No 10963, otherwise known as the Tax Reform." -- Preface</abstract>
  <tableOfContents>Contents: Chapter 1 Basic principles of taxation -- Chapter 2 Administrative provision on income taxation -- Chapter 3 The income taxation framework -- Chapter 4 Compensation income -- Chapter 5 Business income and income exercise of profession -- Chapter 6 Passive income and other taxable income -- Chapter 7 Gains from dealings in properties -- Chapter 8 Exclusion from gross income -- Chapter 9 Fringe benefits -- Chapter 10 Allowable deductions -- Chapter 11 Income tax of individuals -- Chapter 12 Income taxes of partnerships, estates, and trusts -- Chapter 13 Income tax of corporations. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">by Nick L. Aduana. </note>
  <note>Includes bibliographical references and index. </note>
  <note>Purchased  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Purchased  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Purchased  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic> Income tax</topic>
    <topic> Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic>Income tax</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic>Taxation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic>Tax reform</topic>
    <geographic>Philippines</geographic>
  </subject>
  <identifier type="isbn">9789719813484 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">250904</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260917125001.0</recordChangeDate>
  </recordInfo>
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