000			02565nam a22003377a 4500
003			OSt
005			20260827104135.0
008			260827b |||||||| |||| 00| 0 eng d
020			_a9786214184514 [paperback]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aTulalian II, Salvador M., _eauthor.
245			_aBasic income taxation / _cSalvador M. Tulalian II, Atty. Victor T. Tulalian.
260			_aQuezon City, Philippines : _bWiseman's books trading, Inc., _cc2026.
300			_avi, 66 pages ; _c22.8 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes in bibliographical references.
505			_aContents: 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.
520			_a"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
521			_aAdult
541			_aPurchased _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aIncome tax.
650			_aTaxation _xLaw and legislation _zPhilippines.
650			_aTax accounting.
700			_aTulalian, Victor T., _eauthor.
942			_2ddc _cFIL
998			_cGian [new] _d08/27/2026
999			_c15619 _d15619