MARC details
000 -LEADER |
fixed length control field |
02700nam a22003257a 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
NUBALIWAG |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20240521022932.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
240521b ph ||||| |||| 00| 0 eng d |
040 ## - CATALOGING SOURCE |
Transcribing agency |
NUBLRC |
050 ## - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
KPM 3110 .A47 2023 c.1 |
100 ## - MAIN ENTRY--PERSONAL NAME |
Personal name |
Ampongan, Omar Erasmo G. |
Relator term |
Author |
245 ## - TITLE STATEMENT |
Title |
Transfer, business & local taxation : |
Remainder of title |
includes create act / |
Statement of responsibility, etc. |
Omar Erasmo G. Ampongan. |
250 ## - EDITION STATEMENT |
Edition statement |
13 Edition. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Manila : |
Name of publisher, distributor, etc. |
Gic Enterprises & Co., Inc., |
Date of publication, distribution, etc. |
c2022. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
vii, 588 pages ; |
Dimensions |
21 cm. |
365 ## - TRADE PRICE |
Price amount |
PHP 995.00 |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 1. Introduction to transfer taxes.--Chapter 2. Basic Concepts of Succession and Will.--Chapter 3. Properties Included in Decedent's Estate.--Chapter 4. Gross Estate (Residency and Citizenship).--Chapter 5. Gross Estate (Property Relations Between Spouses).--Chapter 6. Gross Estate (Exclusion/ Exemptions).--Chapter 7. Deductions from Gross Estate.--Chapter 8. Net Estate.--Chapter 9. Filling of Return and Payment of Estate Tax.--Chapter 10. Concept of Donation and Donor's Tax.--Chapter 11. Gross Gift.--Chapter 12. Deductions/ Exemptions from Gross Gift.--Chapter 13. Computation of Donor's Tax.--Chapter 14. Filing of Return and Payment of Gift Tax.--Chapter 15. Introduction of Value-Added Tax.--Chapter 16. Exemption from VAT.--Chapter 17. VAT on Sale of Goods or Properties.--Chapter 18. VAT on Sale of Services and Use or Lease of Properties.--Chapter 19. VAT on importation of goods.--Chapter 20. Accounting for Value-Added Tax.--Chapter 21. VAT Registration and Compliance Requirements.--Chapter 22. Other Percentage Taxes.--Chapter 23. Additions to the Tax ( Civil Penalties and Interest ).--Chapter 24. Real Property Taxation.--Chapter 25. Other Local Taxes.--Chapter 26. Community Tax. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
The discussions in this book include the provisions of Republic Act No. 10963 otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Law and Republic Act No. 11534 also known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act. The contents of this edition are in accord with the most recent Revenue Regulations (RR) from the Department of Finance, Revenue Memorandum Circulars (RMCs), Revenue Memorandum Orders (RMOs) and Tax Advisories issued by the Bureau of Internal Revenue (BIR). |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
BUSINESS ENTERPRISES. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
LAW AND LEGISLATON. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
TAXATION. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
BUSINESS TAX. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
BUSINESS AND TRANSFER TAXES. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
INTEGRATED ACCOUNTING 3: TAXATION. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
BUSINESS LAWS AND REGULATIONS. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
INCOME TAXATION. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
INTEGRATED ACCOUNTING 3: TAXATION. |
651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
Geographic name |
PHILIPPINES. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Koha item type |
Filipiniana |
Suppress in OPAC |
No |