000			03768nam a2200205Ia 4500
003			NULRC
005			20250520102746.0
008			250520s9999 xx 000 0 und d
020			_a9789712329616
040			_cNULRC
050			_aHJ 4596 .D33 2000
100			_aDe Leon, Hector S. _eauthor
245		4	_aThe Law on transfer and business taxation : _bwith illustrations, problems, and solutions / _cHector S. De Leon
260			_aManila, Philippines : _bRex Book Store, _cc2000
300			_axxxii, 548 pages : _billustrations ; _c22 cm.
505			_aIntroduction -- Part I. Transfer taxation -- Chapter 1. Estate tax -- A. Preliminary topics -- B. Gross estate -- C. Exclusions and exemptions -- D. Deductions -- E. Valuation -- F. Schedule and computation of the tax -- G. Basic concepts of succession -- H. Notice of death and filing of return -- I. Payment and sactions -- Chapter 2. Donor's tax -- A. Preliminary topics -- B. Application of the tax -- C. Exemptions or deductions -- D. Valuation -- E. Schedule and computation of the tax -- F. Return, payment, and sanctions -- Part II. Business taxation -- Chapter 1. In general -- Chapter 2. Value-added tax -- A. Preliminary topics -- B. Imposition of the tax -- C. Computation of the tax -- D. Compliance requirements -- Chapter 3. Other percentage taxes -- A. Preliminary topics -- B. Tax on small business enterprises -- C. Tax on carrier and keepers of garages -- D. Tax on franchises -- E. Overseas communications tax -- F. Tax on banks, financial intermediaries, and finance companies -- G. Tax on life insurance companies and agents of foreign insurance companies -- H. Amusement taxes -- I. Tax on sale, barter or exchange of shares of stocks -- J. Returns and payment of percentage taxes -- Chapter 4. Excise taxes on certain goods -- A. Preliminary topics -- B. Goods subject to excise taxes -- C. Accrual and payment of excise taxes -- D. Tax on alcohol products -- E. Tax on tobacco products -- F. Tax on petroleum products -- G. Excise tax on miscellaneous articles -- H. Tax on mineral products -- I. Administrative provisions -- J. Penal Provisions -- Chapter 5. Documentary stamp taxes -- A. Preliminary topics -- B. Payment of the taxes and sanctions -- C. Rates and bases of the taxes -- Chapter 6. Statutory offenses and penalties -- A. Additions to the tax -- B. Crimes, other offenses, and forfeitures -- Chapter 7. Compliance requirements -- A. Bookkeeping regulations -- B. Audit by independent certified public accountants -- C. Inspection and examination -- D. Bookkeping forms -- E. Administrative provisions -- F. Registration of taxpayers -- Chapter 8. Local taxation -- A. Introduction -- B. Local taxing power in general -- C. Taxing and other revenue-raising powers of provinces -- D. Taxing and other revenue-raising powers of municipalities -- E. Taxing and other revenue-raising powers of cities -- F. Taxing and other revenue-raising powers of barangays -- G. Common revenue-raising powers -- H. Community tax -- I. Tax ordinance -- J. Collection of taxes -- K. Civil remedies for collection of revenues -- L. Tax payer's remedies -- M. Real property taxes -- 1. Introduction -- 2. Appraisal and assessment of real property -- 3. Appeal on assessment -- 4. Imposition of the tax -- 5. Special levies on real property -- 6. Collection of the tax -- 7. Disposition of proceeds -- 8. Special provisions.
520			_aIntended primarily as a textbook in colleges and universities, it has been designed likewise to serve as useful reference or guide not only to tax officials and practitioners but also to the young businessmen and the ordinary tax payers who have no previous background on the subject.
650			_aBUSINESS TAX -- LAW -- PHILIPPINES
942			_2lcc _cBK
999			_c14651 _d14651