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  <titleInfo>
    <title>Introduction to taxation</title>
    <subTitle>per 1987 Philippine constitution</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Correa, Christopher De Leon</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Buala, Khelly Ann</namePart>
    <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">Bahay Toro, Quezon City</placeTerm>
    </place>
    <publisher>Books Atbp. Publishing Corp.</publisher>
    <dateIssued>c2025</dateIssued>
    <dateIssued encoding="marc">2025</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xi, 202 pages : illustration (black and white) ; 25.4 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Chapter 1 General principles — Chapter 2 Taxes and classification — Chapter 3 Limitations on the Power of Taxation — Chapter 4 Situs of taxation and double taxation — Chapter 5 National taxation — Chapter 6 Income taxation — Chapter 7 Estate tax and donor's tax — Chapter 8 Value-added tax and other percentage tax — Chapter 9 Excise taxes on certain goods, documentary stamp tax, and customs duties — Chapter 10 Fringe benefits tax.</tableOfContents>
  <targetAudience>Adult</targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">by Christopher De Leon Correa, Khelly Ann Buala.</note>
  <note>Includes bibliographical references.</note>
  <note>Purchased Biore, Christopher College of Business and Accountancy Accountancy</note>
  <subject>
    <topic>Taxation</topic>
  </subject>
  <identifier type="isbn">9786214093380 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260817</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260818091625.0</recordChangeDate>
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