TY - BOOK AU - Valencia, Edwin G. AU - Roxas, Gregorio F. TI - Transfer and business taxation: principles and laws with accounting applications SN - 9789719925033 PY - 2016/// CY - Baguio City PB - Valencia Educational Supply KW - Taxation KW - Sales tax N2 - 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 ER -