The Law on transfer and business taxation : (Record no. 16744)

MARC details
000 -LEADER
fixed length control field 03768nam a2200205Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520102836.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250520s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789712329616
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ 4596 .D33 2000
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name De Leon, Hector S.
Relator term author
245 #4 - TITLE STATEMENT
Title The Law on transfer and business taxation :
Remainder of title with illustrations, problems, and solutions /
Statement of responsibility, etc. Hector S. De Leon
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Manila, Philippines :
Name of publisher, distributor, etc. Rex Book Store,
Date of publication, distribution, etc. c2000
300 ## - PHYSICAL DESCRIPTION
Extent xxxii, 548 pages :
Other physical details illustrations ;
Dimensions 22 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- Part I. Transfer taxation -- Chapter 1. Estate tax -- A. Preliminary topics -- B. Gross estate -- C. Exclusions and exemptions -- D. Deductions -- E. Valuation -- F. Schedule and computation of the tax -- G. Basic concepts of succession -- H. Notice of death and filing of return -- I. Payment and sactions -- 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. Computation of the tax -- D. Compliance requirements -- Chapter 3. Other percentage taxes -- A. Preliminary topics -- B. Tax on small business enterprises -- C. Tax on carrier and keepers of garages -- D. Tax on franchises -- E. Overseas communications tax -- F. Tax on banks, financial intermediaries, and finance companies -- 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 stocks -- J. Returns and payment of percentage taxes -- Chapter 4. Excise taxes on certain goods -- A. Preliminary topics -- B. Goods subject to excise taxes -- C. Accrual and payment of excise taxes -- D. Tax on alcohol products -- E. Tax on tobacco products -- F. Tax on petroleum products -- G. Excise tax on miscellaneous articles -- H. Tax on mineral products -- I. Administrative provisions -- J. Penal Provisions -- Chapter 5. Documentary stamp taxes -- A. Preliminary topics -- B. 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. Bookkeping forms -- E. Administrative provisions -- F. Registration of taxpayers -- 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. Tax payer'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.
520 ## - SUMMARY, ETC.
Summary, etc. Intended primarily as a textbook in colleges and universities, it has been designed likewise to serve as useful reference or guide not only to tax officials and practitioners but also to the young businessmen and the ordinary tax payers who have no previous background on the subject.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS TAX -- LAW -- PHILIPPINES
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection Home library Current library Shelving location Date acquired Source of acquisition Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Gen. Ed. - CBA LRC - Annex II National University - Manila Filipiniana 06/21/2022 Reaccessioned   FIL HJ 4596 .D33 2000 c.2 NULIB000014503 05/20/2025 c.2 05/20/2025 Books