000			01643nam a2200241Ia 4500
003			NULRC
005			20250520100706.0
008			250520s9999 xx 000 0 und d
020			_a9789712362439
040			_cNULRC
050			_aKPM 3110 .D45 2013
100			_aDe Leon, Hector S. _eauthor
245		4	_aThe Law on transfer and business taxation : _bwith illustrations, problems, and solutions / _cHector S. De Leon and Hector M. De Leon Jr.
250			_a15th Edition
260			_aManila, Philippines : _bRex Book Store, _cc2013
300			_axxxi, 649 pages ; _c24 cm.
365			_bPHP642
505			_a1. Estate tax -- 2. Gross state -- 3. Exclusions and exemptions -- 4. Deductions -- 5. Valuation -- 6. Schedule and computation of the tax -- 7. Basic concepts of succession -- 8. Notice of death and filing of return -- 9. Payment and sanctions -- 10. Donors tax -- 11. Business Taxation -- 12. --Value added Tax -- 13. Importation of goods -- 14. Other percentage taxes --15. Excise taxes on certain goods -- 16. Statutory offenses and penalties -- 17. Compliance requirements -- 18. Local Taxation -- 19.M.Real Property Taxes -- 20. Appraisal and Assessment of Real Property -- 21. Appeal on assessment, -- 22. Imposition of the tax -- 23. Special Levies on Real Property -- 24. Collection of the tax -- 25. Disposition of proceeds -- 26. Special provisions.
520			_aTaxation is the process or means by which the sovereign, through its law-making body raises income to defray the necessary expenses of government.
650			_aBUSINESS ENTERPRISES
700			_aHector M. De Leon Jr. _eco-author
942			_2lcc _cBK
999			_c11576 _d11576