| 000 | 01138nam a22001697a 4500 | ||
|---|---|---|---|
| 008 | 161229b xxu||||| |||| 00| 0 eng d | ||
| 020 | _a9789719925033 | ||
| 100 |
_97352 _aValencia, Edwin G. |
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| 245 |
_aTransfer and business taxation : _bprinciples and laws with accounting applications / _cEdwin G. Valencia and Gregorio F. Roxas. |
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| 260 |
_aBaguio City : _bValencia Educational Supply, _cc2016. |
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| 300 |
_a781 pages : _billustrations ; _c22 cm. |
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| 520 | _aContents: 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. | ||
| 650 |
_97879 _aTaxation. |
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| 650 |
_97880 _aSales tax. |
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| 700 |
_97353 _aRoxas, Gregorio F. |
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| 942 |
_2ddc _cBK |
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| 999 |
_c5640 _d5640 |
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