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    <subfield code="a">Reyes, Virgilio D.</subfield>
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    <subfield code="a">Philippine business and transfer taxes /</subfield>
    <subfield code="c">Virgilio D. Reyes.</subfield>
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    <subfield code="c">c2015.</subfield>
    <subfield code="a">[Place of publication not identified] :</subfield>
    <subfield code="b">[Publisher not identified],</subfield>
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  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xv, P-21 pages</subfield>
    <subfield code="b">illustrations ;</subfield>
    <subfield code="c">22 cm.</subfield>
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    <subfield code="a">Includes appendices.</subfield>
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    <subfield code="a">Contents: Introduction to business taxes. -- Value-added on sale of services. -- Common vat rules i=on sales of goods or properties and of services-1. -- Common vat rules on sale of goods of properties and of services-2. -- Value-added tax on importation. -- Percentage taxes. -- Excise tax. -- Documentary stamp tax. -- Community tax. -- Gross gifts, net gifts and donor's taxox. -- Donor's tax return, tax payment. -- Gross estate. -- Deduction from the gross estate-1. -- Deductions from the gross estate-2. -- Deductions from the gross estate-3. -- Estate tax. -- Net taxable estate-1. -- Net taxable estate-2. -- Estate tax return, tax payment and administrative requirements. -- Net taxable estate and net.</subfield>
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    <subfield code="a">Taxation.</subfield>
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    <subfield code="9">7563</subfield>
    <subfield code="a">Sales tax.</subfield>
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    <subfield code="a">SPMT-CAS</subfield>
    <subfield code="b">SPMT-CAS</subfield>
    <subfield code="d">2017-01-03</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">Fil./336.2/R33</subfield>
    <subfield code="p">007794</subfield>
    <subfield code="r">2017-01-03 00:00:00</subfield>
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