Law of basic taxation in the Philippines / (Record no. 14656)

MARC details
000 -LEADER
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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection Home library Current library Shelving location Date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
    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