TY - BOOK AU - Lim,Virginia Jeannie P. TI - Comprehensive reviewer in taxation (Problems exercises with suggested answer) SN - 9789716917741 [paperback] PY - 2012/// CY - Manila, Philippines PB - Central Book Supply, Inc. KW - Taxation KW - Law and legislation KW - Philippines KW - Examinations, questions, etc N1 - Includes index; Content: Part I General principles in taxation -- Part II : Chapter I Income taxation -- Chapter II Individual taxpayers -- Chapter III Income tax on estate, trust and co-ownership -- Chapter IV Exclusions from income taxation -- Chapter V Personal and addition exemption -- Chapter VI Allowance deduction -- Chapter VII Capital gain and losses -- Part III : Chapter I Corporate taxpayers -- Chapter II Minimum corporate income tax (MCIT) -- Chapter III Optional corporate income tax (OCIT) --Chapter IV Improperly accumulated earnings tax (IAET) Chapter V Fringe benefit tax (FBT) -- Part IV Value-added tax (VAT) -- Part V Documentary stamps tax -- Part VI Withholding taxes -- Part VII Tax returns and tax payments -- Large taxpayers -- Self-employed taxpayers -- Part VIII : Chapter I Estate (death) tax -- Chapter II Donor's (gift) tax -- Part IX Statutory offenses and penalties -- Part X The court of tax appeals (RA 1125 and RA 9282) -- Part XI Tax remedies (NIRC) -- Part XII Local taxation -- Part XIII Community development tax -- Part XIV Real property taxation -- Part XV Tariff and customs code -- Includes annexes ER -