TY  - BOOK
AU  - Ampongan, Omar Erasmo G.
TI  - Transfer, business and local taxation: with practice set 
AV  - KPM 2830 .A67 2016 
PY  - 2016///
CY  - Manila, Philippines
PB  - [publisher not identified]
KW  - BUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
N1  - 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
ER  -