000			01687nam a2200205Ia 4500
003			NULRC
005			20250520102906.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aKPM 2830 .A67 2016
100			_aAmpongan, Omar Erasmo G. _eauthor
245		0	_aTransfer, business and local taxation : _bwith practice set / _cOmar Erasmo G. Ampongan
250			_a11th Edition
260			_aManila, Philippines : _b[publisher not identified], _cc2016
300			_a602 pages ; _c21 cm.
365			_bPHP375
505			_a1. Introduction to transfer taxes and estate tax -- 2. Basic concepts of succession and will -- 3. Properties included in decedent's estate -- 4. Residence and citizenship -- 5. Property relations between spouses -- 6. Exclusions / Exemptions -- 7. Deductions from gross estate -- 8. Net estate, estate tax and tax credit -- 9. Filling of return and payment of estate tax -- 10. Concept of donation and donors tax -- 11. Gross gift -- 12. Deductions / exemptions from gross gift -- 13. Computation of donor tax -- 14. Filling of return and payment of gift tax -- 15. Introduction to value added tax -- 16. Exemptions from VAT -- 17. VAT on sale of goods or properties -- 18. VAT on sale of services and use or lease of properties -- 19. VAT on importation of goods -- 20. Accounting for value added tax -- 21. VAT registration and compliance requirements -- 22. Other percentage taxes -- 23. Additional to the tax -- 24. Real property taxation -- 25. Other local taxes -- 26. Community tax -- 27. Customs modernization and tariff act.
650			_aBUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
942			_2lcc _cBK
999			_c18023 _d18023