000			01397nam a2200217Ia 4500
003			NULRC
005			20250520094809.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHJ 5815 .G56 [2006]
100			_aGloria, Ramelo C. _eauthor
245		2	_aA Basic approach to transfer & business taxes : _bconcepts, principles and applications / _cRamelo C. Gloria and Romeo L. Reyes
250			_aRevised Edition
260			_a[Cavite, Philippines] : _b[PACER], _cc2006
300			_axiv, various pagings ; _c23 cm.
505			_a1. Introduction to NIRC Taxes -- 2. Transfers, Succession & Estate tax -- 3. Computation of Gross Estate -- 4. Deductions from the Gross Estate -- 5. Administrative Provisions on Estate tax -- 6. Donation and Donor's Tax -- 7. Introduction to Business Taxes -- 8. VAT Exempt Transactions and Persons -- 9. VAT on Sale of Goods and Properties -- 10. VAT on importations, Sale of Services and Lease or Use of Goods or Properties -- 11. Other Percentage Taxes (OPT) -- 12. Returns and Payments of Percentage Taxes -- Appendix.
520			_aBusiness Taxes Business as defined in the local government code, pertains to trade or commercial activity “regularly engaged in” as means of livelihood to Transaction Subject to Business Tax.
650			_aINCOME TAXATION -- PHILIPPINES
700			_aReyes, Romeo L. _eco-author
942			_2lcc _cBK
999			_c2839 _d2839