The Law and accounting of transfer and business taxation : (Comprehensive Textbook For College Students, CPA and Bar Candidates and Tax Practitioners) /
Indalicio P. Conti
- Manila, Philippines : Rex Book Store, c2009
- xix, 425 pages ; 26 cm.
Chapter 1. Powers and function of the BIR, tax refunds, prescriptions, and remedies 1 -- Chapter 2. The law on succession 38 -- Chapter 3. Gross estate 73 -- Chapter 4. Allowable deductions from gross estate 122 -- Chapter 5. Estate tax due, tax credits and tax payables 159 -- Chapter 6. Donation and donor's tax 184 -- Chapter 7. Business taxes 232 -- Chapter 8. Value added tax on sale goods 257 -- Chapter 9. Value added tax on sale of services 305 -- Chapter 10. Percentage and excise taxes 345 -- Capter 11. Documentary stamp and local tax 381 -- Chapter 12. Court of tax appeals 403
The book contributes to the accounting and legal profession in the field of taxation. the author presents an exhaustive discussion with illustrations, computations, and jurisprudence, important and relevant provisions of the tax code under RA 8424, as amended by RA 9361 and further amended by RA 9337, and the latest Revenue Regulations, Circulars,and BIR rulings, including some relevant doctrinal decisions of the Supreme Court. It puts emphasis on several relevant provisions of the NIRC on estate and donor's tax. VAT percentage, excise and documentary tax,on the law of succession as provided for in the Family Code and Civil Code, on the legitimate compulsory and legal heirs of the hereditary state of the decedent or testatory, and on the taxable and non-taxable gift, Local Government Code involving local taxes and the expanded jurisdiction of the Court of Tax Appeals under RA 9282.