Transfer, business & local taxation : includes create act / Omar Erasmo G. Ampongan.

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.

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).