Transfer, business and local taxation (with practice set) /
Omar Erasmo G. Ampongan
- 13th Edition
- Manila, Philippines : Conanan Bookstore, c2021
- 588 pages ; 22 cm.
1. Introduction to transfer taxes -- 2. basic concepts of succession and will -- 3. Properties included in decedent estate -- 4. Gross estate -- 5. Gross estate (property relations between spouses) -- 6. Gross estate (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 donors tax -- 14. Filing of return 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. Additions to the tax -- 24. Real property taxation -- 25. Other local taxes -- 26. Community tax.
BUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES