01138nam a22001697a 4500 161229b xxu||||| |||| 00| 0 eng d 9789719925033 7352 Valencia, Edwin G. Transfer and business taxation : principles and laws with accounting applications / Edwin G. Valencia and Gregorio F. Roxas. Baguio City : Valencia Educational Supply, c2016. 781 pages : illustrations ; 22 cm. Contents: Introduction to internal revenue taxes. -- transfer taxes and basic succession. -- Gross estate. -- Exclusions from gross estate. -- Deductions from gross estate. -- Estate tax and net distributable estate. -- Concept of donations. -- Donor's tax. -- Concept of business and business taxes. -- Concepts of value-added tax. -- VAT on sales of goods or properties. -- VAT on sale of services. -- Zero-rated transactions. -- VAT and OPT-exempt transactions. -- Other percentage taxes. -- Excise taxes. -- Documentary stamp tax. -- Local taxes. 7879 Taxation. 7880 Sales tax. 7353 Roxas, Gregorio F. ddc BK 5640 5640 0 0 ddc 0 0 FIL SPMT-CAS SPMT-CAS 2016-12-29 0 Fil./336.2/V234 007821 2016-12-29 00:00:00 2016-12-29 BK