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  <titleInfo>
    <title>Basic income taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tulalian II, Salvador M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Tulalian, Victor T.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Quezon City, Philippines</placeTerm>
    </place>
    <publisher>Wiseman's books trading, Inc.</publisher>
    <dateIssued>c2026</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>vi, 66 pages ; 22.8 cm.</extent>
  </physicalDescription>
  <abstract>"Justice Oliver Wendell Holmes once said that "Taxes are what we pay for a civilized society" In this light, the citizens support the State in order that they may, by means thereof, be secured in the enjoyment of the benefits of an organized society (Benefits Received Principle). For every person who is able to must contribute his share in the burden of running the government; the government, for its part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their material and moral values (Symbiotic Relationship Principle). This book—which is primarily intended for college students—presents the basic rules and principles of income taxation. It is earnestly hoped that this humble and rudimentary work will be of help (as reference material) to college students who are, for the first time, being introduced to the subject of "Income Taxation. Finally, we gratefully acknowledge all the authors of the books and online materials cited in the References Section (particularly, the great educator and illustrious magistrate Justice Dimaampao)." —Preface</abstract>
  <tableOfContents>Contents: Preface — Dedication — Chapter I: Preliminary matters — Chapter II: Definitions — Chapter III: Income taxation — Chapter IV: Remedies — Chapter V: The bureau of internal revenue — Chapter VI: The court of tax appeals — References — Key to corrections.</tableOfContents>
  <targetAudience>Adult</targetAudience>
  <note type="statement of responsibility">Salvador M. Tulalian II, Atty. Victor T. Tulalian.</note>
  <note>Includes in bibliographical references.</note>
  <note>Purchased Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English</note>
  <subject>
    <topic>Income tax</topic>
  </subject>
  <subject>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic>Tax accounting</topic>
  </subject>
  <identifier type="isbn">9786214184514 [paperback]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260827</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260827104135.0</recordChangeDate>
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