A Basic approach to transfer & business taxes : (Record no. 2839)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01397nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520094809.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ 5815 .G56 [2006] |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gloria, Ramelo C. |
| Relator term | author |
| 245 #2 - TITLE STATEMENT | |
| Title | A Basic approach to transfer & business taxes : |
| Remainder of title | concepts, principles and applications / |
| Statement of responsibility, etc. | Ramelo C. Gloria and Romeo L. Reyes |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Revised Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | [Cavite, Philippines] : |
| Name of publisher, distributor, etc. | [PACER], |
| Date of publication, distribution, etc. | c2006 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiv, various pagings ; |
| Dimensions | 23 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. Introduction to NIRC Taxes -- 2. Transfers, Succession & Estate tax -- 3. Computation of Gross Estate -- 4. Deductions from the Gross Estate -- 5. Administrative Provisions on Estate tax -- 6. Donation and Donor's Tax -- 7. Introduction to Business Taxes -- 8. VAT Exempt Transactions and Persons -- 9. VAT on Sale of Goods and Properties -- 10. VAT on importations, Sale of Services and Lease or Use of Goods or Properties -- 11. Other Percentage Taxes (OPT) -- 12. Returns and Payments of Percentage Taxes -- Appendix. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Business Taxes Business as defined in the local government code, pertains to trade or commercial activity “regularly engaged in” as means of livelihood to Transaction Subject to Business Tax. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INCOME TAXATION -- PHILIPPINES |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Reyes, Romeo L. |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| 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 | 11/11/2010 | Donation | FIL HJ 5815 .G56 [2006] | NULIB000000598 | 05/20/2025 | c.1 | 05/20/2025 | Books |