000 02187nam a2200217Ia 4500
003 NULRC
005 20250520094820.0
008 250520s9999 xx 000 0 und d
020 _a9789712353055
040 _cNULRC
050 _aKPM 3110 .C66 2009
100 _aConti, Indalicio P.
_eauthor
245 4 _aThe Law and accounting of transfer and business taxation :
_b(Comprehensive Textbook For College Students, CPA and Bar Candidates and Tax Practitioners) /
_cIndalicio P. Conti
260 _aManila, Philippines :
_bRex Book Store,
_cc2009
300 _axix, 425 pages ;
_c26 cm.
365 _bUSD378
505 _aChapter 1. Powers and function of the BIR, tax refunds, prescriptions, and remedies 1 -- Chapter 2. The law on succession 38 -- Chapter 3. Gross estate 73 -- Chapter 4. Allowable deductions from gross estate 122 -- Chapter 5. Estate tax due, tax credits and tax payables 159 -- Chapter 6. Donation and donor's tax 184 -- Chapter 7. Business taxes 232 -- Chapter 8. Value added tax on sale goods 257 -- Chapter 9. Value added tax on sale of services 305 -- Chapter 10. Percentage and excise taxes 345 -- Capter 11. Documentary stamp and local tax 381 -- Chapter 12. Court of tax appeals 403
520 _aThe book contributes to the accounting and legal profession in the field of taxation. the author presents an exhaustive discussion with illustrations, computations, and jurisprudence, important and relevant provisions of the tax code under RA 8424, as amended by RA 9361 and further amended by RA 9337, and the latest Revenue Regulations, Circulars,and BIR rulings, including some relevant doctrinal decisions of the Supreme Court. It puts emphasis on several relevant provisions of the NIRC on estate and donor's tax. VAT percentage, excise and documentary tax,on the law of succession as provided for in the Family Code and Civil Code, on the legitimate compulsory and legal heirs of the hereditary state of the decedent or testatory, and on the taxable and non-taxable gift, Local Government Code involving local taxes and the expanded jurisdiction of the Court of Tax Appeals under RA 9282.
650 _aINHERITANCE AND TRANSFER TAX
942 _2lcc
_cBK
999 _c3342
_d3342