000			03274cam a22004334a 4500
001			14064397
003			OSt
005			20170104182128.0
008			050804s2004 njuak b 001 0 eng d
010			_a 2005280700
020			_a9789712362408 [newsprint]
040			_aIWA _cIWA _dOCL _dDLC
042			_alccopycat
043			_an-us---
082	0	0	_222
100	1		_aDe Leon, Hector S.
245	1	0	_aThe fundamentals of taxation / _bHector S. de Leon, Hector M. De Leon, Jr.
250			_aSixteenth edition
260			_aManila, Philippines : _bPublished and distributed by Rex Book Store, _cc2012
300			_axxvii, 425 pages : _billustrations ;
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
505			_aContents: Chapter I: General Principles -- Concept, Nature, and Characteristics of Taxation and Taxes -- Classifications and Distinctions -- Limitations on the Power of Taxation -- Situs of Taxation and Double Taxation -- Forms of Escape from Taxation -- Exemption from Taxation -- Nature, Construction, Application, and Sources of Tax Laws -- Chapter II: National Taxation -- Preliminary Topics -- Income Tax -- Estate Tax - Donor`s Tax -- Value-Added Tax -- Other Percentage Taxes -- Excise Taxes on Certain Good -- Documentary Stamp Tax -- Customs Duties -- Sugar Adjustment Taxes -- Taxes on Narcotic Drugs -- Travel Tax -- Motor Vehicle User`s Charge -- Energy Taxes -- Chapter III: Tax Administration and Procedure -- Functions and Agencies Involved -- Assessment of Taxes -- Collection of Taxes -- Distraint of Personal Property -- Levy of Real Property -- Enforcement of Forfeiture -- Enforcement of Tax Alien -- Compromise and Abatement of Tax Liability, Refund or Credit of Taxes -- Other Administrative Remedies -- Judicial Remedies -- Prescriptive Rules -- Remedies of the Taxpayer under the Tax Code -- Remedies of the Taxpayer under Special Tax Laws -- Proceedings under the Tariff and Customs Code -- The Court of Tax Appeals -- Books of Accounts and Records -- Chapter IV: Local Taxation - Introduction -- Local Taxing Power in General -- Taxing and Other Revenue-Raising Powers of Provinces -- Taxing and Other Revenue-Raising Powers of Municipalities -- Taxing and Other Revenue-Raising Powers of Cities -- Taxing and Other Revenue-Raising Powers of Barangays -- Common Revenue-Raising Powers -- Community Tax -- Collection of Taxes -- Civil Remedies for Collection of Revenues -- Taxpayer`s Remedies -- Real Property Taxes
541			_aRex Book Store _hP 512.00 _xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_aRex Book Store _hP 512.00 _xChristopher Biore _yBusiness and Accountancy _zAccountancy
541			_aRex Book Store _hP 512.00 _xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
650			_aTaxation _zPhilippines
700	1		_aDe Leon, Hector M. Jr.
906			_a7 _bcbc _ccopycat _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cFR
998			_cchristy[new] _d07/12/2014
998			_cida[added] _d07/28/2014
998			_cida[added] _d07/30/2014
998			_cida[checked and edited] _d07/21/2015
999			_c374 _d374