Law of basic taxation in the Philippines / (Record no. 14656)
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000 -LEADER | |
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fixed length control field | 01650nam a2200205Ia 4500 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | NULRC |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250520102746.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 250520s9999 xx 000 0 und d |
040 ## - CATALOGING SOURCE | |
Transcribing agency | NULRC |
050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF 4596 .A11 2001 |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Personal name | Aban, Benjamin |
Relator term | author |
245 #0 - TITLE STATEMENT | |
Title | Law of basic taxation in the Philippines / |
Statement of responsibility, etc. | Benjamin B. Aban |
250 ## - EDITION STATEMENT | |
Edition statement | REVISED EDITION |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Mandaluyong City, Philippines : |
Name of publisher, distributor, etc. | National Book Store, |
Date of publication, distribution, etc. | c2001 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xv, 579 pages ; |
Dimensions | 23 cm. |
505 ## - FORMATTED CONTENTS NOTE | |
Formatted contents note | I General principles -- II Limitations on the taxing power -- III Double taxation and tax exemptions -- IV Tax laws and regulations -- V Tax administration and enforcement -- VI Tax remedies - remedies of the government -- VII Tax remedies - remedies of the government - statute of limitations -- VIII Taxpayer's remedies -- IX court of tax appeals -- X Local taxation -- XI Real property taxation -- XII Tariff and customs laws -- Cases -- Exercises. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon the subjects and objects within its jurisdiction, for the purpose of raising revenues to carry out the legitimate objects of the government. • It is also defined as the act of levying a tax, i.e. the process or means by which the sovereign, through its law-making body, raises income to defray the necessary expenses of government. It is a method of apportioning the cost of government among those who, in some measure, are privileged to enjoy its benefits and must therefore bear its burdens. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | TAXATION -- LAW AND LEGISLATION -- PHILIPPINES |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Library of Congress Classification |
Koha item type | Books |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
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Library of Congress Classification | Accountancy | LRC - Annex II | National University - Manila | Filipiniana | 06/21/2022 | Reaccessioned | FIL HF 4596 .A11 2001 | NULIB000012415 | 05/20/2025 | c.1 | 05/20/2025 | Books |