TY  - BOOK
AU  - Gloria, Ramelo C.
AU  - Reyes, Romeo L.
TI  - A Basic approach to transfer & business taxes: concepts, principles and applications 
AV  - HJ 5815 .G56 [2006] 
PY  - 2006///
CY  - [Cavite, Philippines]
PB  - [PACER]
KW  - INCOME TAXATION -- PHILIPPINES
N1  - 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
N2  - 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
ER  -