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020 _a9789712352461
040 _cNULRC
050 _aKF 5639 .C66 2009
100 _aConti, Indalicio P.
_eauthor
245 0 _aFundamentals of Philippine income taxation /
_cIndalicio P. Conti
250 _a2009 edition.
260 _aManila, Philippines :
_bRex Book Store,
_cc2009
300 _axviii, 456 pages ;
_c27 cm.
365 _bPHP512
504 _aIncludes bibliographical references.
505 _aChapter 1 : General principles of taxation -- Chapter 2 : Compensation income and personal exemption -- Chapter 3 : Passive income, capital gains tax and fringe benefits tax -- Chapter 4 : Gross income and forty percent (40%) optional standard deduction -- Chapter 5 : Other taxable gross income -- Chapter 6 : Allowable deductions -- Chapter 7 : Partnership and corporation -- Chapter 8 : Estates and trusts -- Chapter 9 : interest, penalties, surcharges, tax credits and withholding taxes -- Chapter 10 : Net worth taxation -- Chapter 11 : Income tax return -- Chapter 12 : Tax refunds, prescriptions, BIR and remedies.
520 _aThis book, as a product of the author's sole efforts, has drawn upon his notes and the inputs gained over his 30 years of experience as a taxation and accounting professor and as a practicing CPA. The author earnestly hopes that this humble work may effectively serve its purpose, that is, to be a great assistant to college and law students, CPA and bar candidates, professors of taxation in their search for excellence, tax practitioners, tax officials and taxpayers in general.
650 _aTAXATION -- LAW AND LEGISLATION -- PHILIPPINES
942 _2lcc
_cBK
999 _c11579
_d11579