000 01675nam a2200217Ia 4500
003 NULRC
005 20250520102743.0
008 250520s9999 xx 000 0 und d
020 _a9710864793
040 _cNULRC
050 _aHJ 4596 .A65 2004
100 _aAralar, Reynaldo.
_eauthor
245 0 _aBasic taxation with the national internal revenue code of 1997 :
_b(in the tax reform act of 1997,R.A. 8424, as amended up to R.A. 9224) /
_cReynaldo B. Aralar
250 _a2004 EDITION
260 _aMandaluyong City, Philippines :
_bNational Book Store,
_cc2004
300 _axxxv, 386 pages ;
_c22 cm.
505 _aPreface -- Chapter I - The Power of taxation -- Chapter II - Phases of taxation -- Chapter III - Inherent limitations on taxation -- Chapter IV - Constitutional limitations on taxation -- Chapter V - Tax laws and treaties -- Chapter VI - The National internal revenue taxes -- Chapter VII Taxpayers and taxpayers' actions -- Chapter VIII Tax exemptions -- Chapter IX - Interpretation of tax laws -- Chapter X - Citizenship and taxation -- Chapter XI - Tax avoidance schemes -- Chapter XII - Tariff and customs laws -- Chapter XIII - Fraud in taxation -- Chapter XIV - Local government taxation -- Chapter XV - Real property taxation -- Chapter XVI - The Tax collectors -- Chapter XVII - Injunction and prescription of tax collection -- Chapter XVIII - The Court of tax appeals -- Chapter XIX - The Republic's remedies -- Chapter XX - National taxpayers remedies -- Chapter XXI - Tax amnesty and refund.
520 _aThis book is methodically arranged to orient the readers on the carefully chosen topics.
650 _aTAXATION
942 _2lcc
_cBK
999 _c14520
_d14520