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  <titleInfo>
    <title>Transfer and business taxation</title>
    <subTitle>principles and laws with accounting applications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Valencia, Edwin G.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Roxas, Gregorio F.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Baguio City</placeTerm>
    </place>
    <publisher>Valencia Educational Supply</publisher>
    <dateIssued>c2016</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>781 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <note type="statement of responsibility">Edwin G. Valencia and Gregorio F. Roxas.</note>
  <subject>
    <topic>Taxation</topic>
  </subject>
  <subject>
    <topic>Sales tax</topic>
  </subject>
  <identifier type="isbn">9789719925033</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161229</recordCreationDate>
  </recordInfo>
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