TY  - BOOK
AU  - De Leon, Hector S.
AU  - Hector M. De Leon Jr.
TI  - The Law on transfer and business taxation: with illustrations, problems, and solutions 
SN  - 9789712362439
AV  - KPM 3110 .D45 2013 
PY  - 2013///
CY  - Manila, Philippines
PB  - Rex Book Store
KW  - BUSINESS ENTERPRISES
N1  - 1. Estate tax -- 2. Gross state -- 3. Exclusions and exemptions -- 4. Deductions -- 5. Valuation -- 6. Schedule and computation of the tax -- 7. Basic concepts of succession -- 8. Notice of death and filing of return -- 9. Payment and sanctions -- 10. Donors tax -- 11. Business Taxation -- 12. --Value added Tax -- 13. Importation of goods -- 14. Other percentage taxes --15. Excise taxes on certain goods -- 16. Statutory offenses and penalties -- 17. Compliance requirements -- 18. Local Taxation -- 19.M.Real Property Taxes -- 20. Appraisal and Assessment of Real Property -- 21. Appeal on assessment, -- 22. Imposition of the tax -- 23. Special Levies on Real Property -- 24. Collection of the tax -- 25. Disposition of proceeds -- 26. Special provisions
N2  - Taxation is the process or means by which the sovereign, through its law-making body raises income to defray the necessary expenses of government
ER  -