TY - BOOK AU - Mamalateo,Victorino C. TI - The value added tax in the Philippines SN - 9789712365188 [hardbound] PY - 2013/// CY - Manila, Philippines PB - Published and distributed by Rex Book Store KW - Value-added tax KW - Law and legislation KW - Philippines N1 - Includes case index; Contents: Chapter 1 Characteristics and history of Philippine vat law -- Chapter 2 Persons liable to vat -- Chapter 3 Output tax on sale of goods or properties -- Chapter 4 Vat on importation of goods -- Chapter 5 Output tax on sale of services -- Chapter 6 Exemptions from value added tax -- Chapter 7 Input taxes on purchases of goods, properties or services, and importation of goods -- Chapter 8 Administrative requirements -- Chapter 9 Other percentage taxes ER -