000			01628nam a2200205Ia 4500
003			NULRC
005			20250520102959.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aKPM 2830 .A67 2021
100			_aAmpongan, Omar Erasmo G. _eauthor
245		0	_aTransfer, business and local taxation (with practice set) / _cOmar Erasmo G. Ampongan
250			_a13th Edition
260			_aManila, Philippines : _bConanan Bookstore, _cc2021
300			_a588 pages ; _c22 cm.
365			_bPHP450
520			_a1. Introduction to transfer taxes -- 2. basic concepts of succession and will -- 3. Properties included in decedent estate -- 4. Gross estate -- 5. Gross estate (property relations between spouses) -- 6. Gross estate (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 donors tax -- 14. Filing of return 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. Additions to the tax -- 24. Real property taxation -- 25. Other local taxes -- 26. Community tax.
650			_aBUSINESS ENTERPRISES -- TAXATION -- LAW AND LEGISLATION -- PHILIPPINES
942			_2lcc _cRES
999			_c20454 _d20454