Elveņa, Christine Angelica B.

Understanding income taxation / Christine Angelica B. Elvena - Second Edition. - Quezon City, Philippines : Central Book Supply , c2021 - xviii, 663 pages ; 23 cm.

Chapter 1. General Principles -- Chapter 2. General principles on income taxation -- Chapter 3. Deductions from gross income -- Chapter 4. Individual Income Taxation -- Chapter 5. Corporate income taxation -- Chapter 6. Estates and trusts -- Chapter 7. Administrative Requirements.

Taxation Law is indeed a dynamic law. As a testaments thereto, our law makers recently enacted Republic Act No. 11534, or the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE). The passage of this law necessitated the revision of this book.

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INCOME TAX -- PHILIPPINES

KPM 2832 .E48 2021