Gloria, Ramelo C. <br/><br/>
A Basic approach to transfer & business taxes :  concepts, principles and applications / 
Ramelo C. Gloria and Romeo L. Reyes 
 - Revised Edition 
 - [Cavite, Philippines] :  [PACER],  c2006 
 - xiv, various pagings ;  23 cm. 
<br/><br/>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. 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>INCOME TAXATION -- PHILIPPINES
<br/><br/><label>LC Class. No.: </label>HJ 5815 .G56 [2006]