Income Taxation : law principles and applications /
Rex B. Banggawan
- 2019 OBE Edition.
- Pasay City : Real Excellence Publishing, c2014.
- 703 pages ; 22 cm.
PART I. Introductory concepts -- PART II. Income recognition, measurement and reporting, and taxpayer classifications -- PART III. Special Income Taxation -- PART IV. Regular Income Taxation.
PART 2: Income Recognition, Measurement and Reporting and Taxpayer Classifications -- Chapter 3 – Introduction to Income Taxation -- Chapter 4 – Tax Schemes, Periods and Methods and Reporting --
PART 3: Special Income Taxation -- Chapter 5 – Final Income Taxation -- Chapter 6 – Capital Gains Taxation --
PART 4: Regular Income Taxation -- Chapter 7 – Introduction to Regular Income Taxation --
Unit 1 – General Rules on Gross Income -- Chapter 8 – Regular Income Taxation: Exclusions in gross income -- Chapter 9 – Regular Income Taxation: Inclusions in gross income --
Unit 2 – Special Rules on Gross Income -- Chapter 10 – Compensation income -- Chapter 11 – Fringe benefit taxation -- Chapter 12 – Dealings in Properties --
Unit 3 – Deductions on Gross Income -- Chapter 13 – Principles of Deduction -- Chapter 13A – Regular Allowable Itemized Deductions -- Chapter 13B – Special Allowable Itemized Deductions and Net Operating Loss Carry Over -- Chapter 13C – The Optional Standard Deductions --
Unit 4 – Specific Regular Tax Rules Per Taxpayer Class -- Sub-unit 1: Special Regular Tax Rules for Individual Taxpayers -- Chapter 14 – Individual Income Taxation --
Sub-unit 2: Special Regular Tax Rules for Corporate Taxpayers -- Chapter 15-B –Corporate Income Taxation – Special Corporations -- Chapter 15-B – Corporate Income Taxation – Regular Corporations.
This book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology.
9789719594000
INCOME TAXATION -- LAW AND LEGISLATION -- PHILIPPINES TAXATION -- PHILIPPINES