MARC details
| 000 -LEADER |
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| fixed length control field |
03361nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250520103001.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786210401288 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KPM 2790 .M36 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Mamalateo, Victorino C. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
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| Title |
Reviewer on taxation / |
| Statement of responsibility, etc. |
Victorino C. Mamalateo and Mary Joy B. Mamalateo-Jusay |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Fourth Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Manila, Philippines : |
| Name of publisher, distributor, etc. |
Rex Book Store, |
| Date of publication, distribution, etc. |
c2019 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xxxii, 1071 pages ; |
| Dimensions |
23 cm. |
| 365 ## - TRADE PRICE |
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| Price amount |
PHP1820 |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
PART 1. General Principles and limitations on the power of taxation -- PART II. Income and withholding taxes -- PART III. Transfer Taxes -- PART IV. Value-Added tax (VAT) -- PART V. Documentary stamp tax -- PART VI. Tax Remedies -- PART VII. Court of Tax Appeals -- PART VIII. Local Government code -- PART IX. Tariff and customs code. General principles -- Inherent and constitutional limitations -- Income and withholding taxes -- Kinds of taxpayers -- Gross income -- Exclusions from gross income -- Return of capital deductions -- Tax bases and rates -- Ordinary assets and capital assets -- Tax-free exchanges -- Accounting methods and periods -- Withholding taxes -- Transfer taxes -- Estate tax. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This humble work, originally done by Atty. Vic, was primarily intended to help students of taxation better prepare for and pass the bar examinations, and to assist tax practitioners and taxpayers, in general, in improving their knowledge of taxation, whether it involves international, national, or local taxes. The coverage of this book was deliberately made comprehensive in order to address the common complaint of bar reviewees of having to buy several tax books. Thus, the book covers: (a) General Principles in Taxation; (b) Taxes under the National Internal Revenue Code, such as Income and Withholding Taxes, Transfer Taxes, Value Added Tax and Other Percentage Taxes, Documentary Stamp Tax, and Tax Remedies; (d) Jurisdiction of the Court of Tax Appeals; (e) Taxes under the Local Government Code; and (f) Tariffs and duties under the Tariff and Customs Code. It should be recognized, however, that because this book is a reviewer, some important legal principles and doctrines are not fully explained. (g) Inclusion (TRAIN). The original author presented the basic principles of law in topical forms for easier understanding. Drawing from his long, varied experience as a revenue official, tax practitioner, and professor of law, he follows an integrated approach in analyzing tax issues and problems. The co-author incorporates in this book the latest tax laws, regulations, and jurisprudence, including new laws granting tax incentives and laws with tax implications, as well as significant decisions of the courts up to year, 2018. In order to guide bar examinees on what are the common questions asked, and how such questions are briefly but adequately answered, the book includes the bar examination questions for 2018 and the bar examination questions and suggested answers for 2017 and the preceding years. On topics covered by previous bar questions that has been amended, appropriate notes have been made thereon. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
TAXATION -- LAW AND LEGISLATION -- PHILIPPINES |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Mamalateo-Jusay, Mary Joy B. |
| Relator term |
co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
