000			04379cam a22004214a 4500
001			15966683
003			OSt
005			20180308220725.0
008			091029s2009 ph 001 0 eng
010			_a 2009516473
020			_a9789712344909 [newsprint]
040			_aDLC _cDLC
042			_alcode
043			_aa-ph---
100	1		_aDe Leon, Hector S.
245	1	4	_aThe law on transfer and business taxation : _bwith illustrations, problems, and solutions / _cby Hector S. De Leon and Hector M. De Leon, Jr.
250			_a2009 edition
260			_aManila, Philippines : _bRex Book Store, _cc2009
300			_axxxii, 668 pages : _billustrations ;
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
504			_aIncludes index
505			_aContents: Introduction; Part I:Transfer taxation; Chapter 1:-Estate tax; A.Preliminary topics -- B.Gross estate -- C.Exclusions and exemptions --D.Deductions -- E.Evaluations -- F.Schedule and computation of the tax -- G.Basic concepts of succession -- H.Notice of death and filing of return -- I.Payment and sanctions; Chapter 2:Donor's tax; A.Preliminary topics -- B.Application of the tax -- C.Exemptions or deductions -- D.Valuation -- E.Schedule and computation of the tax -- F.Return, payment and sanctions; Part II:Business taxation; Chapter 1:In general -- Chapter 2:Value-added tax; A.Preliminary topics -- B.Imposition of the tax -- C.Sale of goods and properties -- D.Importation of goods -- E.Sale of services and use or lease of properties -- F.Exemptions -- G.Tax credits or refunds -- H.Computation of the tax -- I.Compliance requirements; Chapter 3:Other percentage taxes; A.Preliminary topics -- B.Tax on small business enterprises -- C.Tax on carriers and keepers of garages -- D.Tax on franchises -- E.Overseas communications tax -- F.Tax on banks and non-bank financial intermediaries -- G.Tax on life insurance companies and agents of foreign insurance companies -- H.Amusement taxes -- I.Tax on sale, barter or exchange of shares of stock -- J.Returns, withholdings, and payment of the taxes; Chapter 4:Exercise taxes on certain goods; A.Preliminary topics -- B.Goods subject to the taxes -- C.Accrual, filing of return, and payment of the taxes -- D.Tax on alcohol products -- E.Tax on tobacco products -- F.Tax on petroleum products -- G.Tax on miscellaneous articles -- H.Tax on mineral products -- I.Administrative provisions -- J.Penal provisions; Chapter 5:Documentary stamp taxes; A.Preliminary topics -- B.Returns, payment of the taxes, and sanctions -- C.Rates and bases of the taxes; Chapter 6:Statutory offenses and penalties; A.Additions to the tax -- B.Crimes, other offenses, and forfeitures; Chapter 7:Compliance requirements; A.Bookkeeping regulations -- B.Audit by independent certified public accountants -- C.Inspection and examination -- D.Bookkeeping forms -- E.Administrative provisions; Chapter 8:Local taxation; A.Introduction -- B.Local taxing power in general -- C.Taxing and other revenue-raising powers of provinces -- D.Taxing and other revenue-raising powers of municipalities -- E.Taxing and other revenue-raising powers of cities -- F.Taxing and other revenue-raising powers of barangays -- G.Common revenue-raising powers -- H.Community tax -- I.Tax ordinance -- J.Collection of taxes -- K.Civil remedies for collection of revenues -- L.Taxpayer's remedies -- M.Real property taxes; 1.Introduction -- 2.Appraisal and assessment of real property -- 3.Appeal on assessment -- 4.Imposition of the tax -- 5.Special levies on real property -- 6.Collection of the tax -- 7.Disposition of proceeds -- 8.Special provisions -- Includes index
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
650		0	_aInheritance and transfer tax _xLaw and legislation _zPhilippines
650		0	_aBusiness enterprises _xTaxation _xLaw and legislation _zPhilippines
700	1		_aDe Leon, Hector M. Jr.
906			_a7 _bcbc _corigode _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cFR
998			_cchristy[new] _d07/08/2014
999			_c306 _d306