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003 OSt
005 20260928165719.0
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020 _a9789719814450 [newsprint]
040 _aUniversity of Cebu-Banilad
_cUniversity of Cebu-Banilad
100 _aAduana, Nick L.,
_eauthor.
245 _aA simplified and procedural handbook on transfer and business taxation /
_cby Nick L. Aduana.
250 _aFourth edition.
260 _aQuezon City, Philippines :
_bC & E Publishing, Inc.,
_cc2021.
300 _avii, 406 pages :
_billustrations (black and white) ;
_c26 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
504 _aIncludes bibliographical references and index.
505 _aContents: Chapter 1 Introduction to business taxes -- Chapter 2 Introduction to value-added tax -- Chapter 3 VAT on the sames of goods or properties -- Chapter 4 VAT on the sale of services and importation -- Chapter 5 Percentage tax -- Chapter 6 Introduction to transfer taxes -- Chapter 7 Estate tax: gross estate and property relations -- Chapter 8 Estate tax: deductions and net estate -- Chapter 9: Donor's tax -- Chapter 10 Local government taxes -- Chapter 11 Tariff and customs duties.
520 _a"All the more providing knowledge and developing technical skills in handling taxes, this fourth edition of A Simplified and Procedural Handbook on Transfer and Business Taxation focuses on business taxation and the governing rules and regulations covering estate and donor''''s tax. It incorporates revenue regulations and issuances released by the Bureau of Internal Revenue on threshold amounts and activities subject to and exempt from tax, among others. To effectively discuss business taxation principles and concepts, varied illustrations with analyses and explanations are presented. These examples highlight the significance and applicability of the topic in real business scenarios. End-of-chapter exercises are also included to gauge students'''' comprehension. This book is useful to students of business administration and management courses and reviewers preparing for the CPA licensure exams." -- Backcover
521 _aAdult
541 _aPurchased
_xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
541 _aPurchased
_xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
541 _aPurchased
_xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
546 _aText in English
650 _aInheritance and transfer tax
_xlaw and legislation
_zPhilippines.
650 _aBusiness enterprises
_vtaxation
_xlaw and legislation
_zPhilippines.
651 _x
942 _2ddc
_cBK
998 _cJanna [new]
_d09/04/2025
998 _cJanna [added]
_d09/17/2025
998 _cJanna [added]
_d09/04/2025
999 _c13932
_d13932