000			01650nam a2200205Ia 4500
003			NULRC
005			20250520102746.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHF 4596 .A11 2001
100			_aAban, Benjamin _eauthor
245		0	_aLaw of basic taxation in the Philippines / _cBenjamin B. Aban
250			_aREVISED EDITION
260			_aMandaluyong City, Philippines : _bNational Book Store, _cc2001
300			_axv, 579 pages ; _c23 cm.
505			_aI 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			_aTaxation 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			_aTAXATION -- LAW AND LEGISLATION -- PHILIPPINES
942			_2lcc _cBK
999			_c14656 _d14656