MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01990nam a2200277 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260805132042.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230831s2021 ph 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CSPC |
| Language of cataloging |
eng |
| Transcribing agency |
CSPC |
| Description conventions |
rda |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KPM2790 |
| Item number |
.A476 2021 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.599068 |
| Item number |
Am74t |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ampongan, Omar Erasmo G., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Transfer, business & local taxation : |
| Remainder of title |
with practice set / |
| Statement of responsibility, etc. |
Omar Erasmo G. Ampongan. |
| 246 #3 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Transfer, business & local taxation |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Thirteenth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
[Place of publication not identified] : |
| Name of producer, publisher, distributor, manufacturer |
[Publisher not identified], |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
588 pages : |
| Dimensions |
21 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction to transfer taxes -- Basic concepts of succession and will -- Properties included in decedent's estate -- Gross estate (residency and citizenship) -- Gross estate (property relations between spouses) -- Gross estate (Exclusions/ exemptions) -- Deduction from gross estate -- Net estate, estate tax and tax credit -- Filing of return and payment of estate tax -- Concept of donation and donor's tax -- Gross gift -- Deductions/ exemptions from gross gift -- Computation of donor's tax -- Filing of return and payment of gift tax -- Introduction to value-added tax -- Exemptions from VAT -- VAT on sale of goods or properties -- VAT on sale of services and use or lease of properties -- VAT on importation of goods -- Accounting for value-added tax -- VAT registration and compliance requirements -- Other percentage taxes -- Additions to the tax (civil penalties and interest) -- Real property taxation -- Other local taxes -- Community tax. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Suppress in OPAC |
No |
| Koha item type |
Books |
| Classification part |
343.599068 Am74t |
| Call number prefix |
FIL |
| Call number suffix |
2021 |