Transfer, business and local taxation : with practice set /
Ampongan, Omar Erasmo G.
Transfer, business and local taxation : with practice set / Omar Erasmo G. Ampongan - 11th Edition - Manila, Philippines : [publisher not identified], c2016 - 602 pages ; 21 cm.
1. Introduction to transfer taxes and estate tax -- 2. Basic concepts of succession and will -- 3. Properties included in decedent's estate -- 4. Residence and citizenship -- 5. Property relations between spouses -- 6. Exclusions / Exemptions -- 7. Deductions from gross estate -- 8. Net estate, estate tax and tax credit -- 9. Filling of return and payment of estate tax -- 10. Concept of donation and donors tax -- 11. Gross gift -- 12. Deductions / exemptions from gross gift -- 13. Computation of donor tax -- 14. Filling of return and payment of gift tax -- 15. Introduction to value added tax -- 16. Exemptions from VAT -- 17. VAT on sale of goods or properties -- 18. VAT on sale of services and use or lease of properties -- 19. VAT on importation of goods -- 20. Accounting for value added tax -- 21. VAT registration and compliance requirements -- 22. Other percentage taxes -- 23. Additional to the tax -- 24. Real property taxation -- 25. Other local taxes -- 26. Community tax -- 27. Customs modernization and tariff act.
BUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
KPM 2830 .A67 2016
Transfer, business and local taxation : with practice set / Omar Erasmo G. Ampongan - 11th Edition - Manila, Philippines : [publisher not identified], c2016 - 602 pages ; 21 cm.
1. Introduction to transfer taxes and estate tax -- 2. Basic concepts of succession and will -- 3. Properties included in decedent's estate -- 4. Residence and citizenship -- 5. Property relations between spouses -- 6. Exclusions / Exemptions -- 7. Deductions from gross estate -- 8. Net estate, estate tax and tax credit -- 9. Filling of return and payment of estate tax -- 10. Concept of donation and donors tax -- 11. Gross gift -- 12. Deductions / exemptions from gross gift -- 13. Computation of donor tax -- 14. Filling of return and payment of gift tax -- 15. Introduction to value added tax -- 16. Exemptions from VAT -- 17. VAT on sale of goods or properties -- 18. VAT on sale of services and use or lease of properties -- 19. VAT on importation of goods -- 20. Accounting for value added tax -- 21. VAT registration and compliance requirements -- 22. Other percentage taxes -- 23. Additional to the tax -- 24. Real property taxation -- 25. Other local taxes -- 26. Community tax -- 27. Customs modernization and tariff act.
BUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
KPM 2830 .A67 2016