MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02524nam a2200289 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260805134435.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260805s2021 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 2023 |
| 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 / |
| Statement of responsibility, etc. |
Omar Erasmo G. Ampongan. |
| 246 #3 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Transfer, business and local taxation |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
14th edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
[Iriga City, Camarines Sur] : |
| Name of producer, publisher, distributor, manufacturer |
[Publisher not identified], |
| Date of production, publication, distribution, manufacture, or copyright notice |
2023. |
| 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 0# - 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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"The discussions in this book include the provisions of Republic Act No.10963 otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Law and Republic Act No. 11534 also known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.<br/>The contents of this edition are in accord with the most recent Revenue Regulations (RR) from the Department of Finance, Revenue Memorandum Circulars (RMCs), Revenue Memorandum Orders (RMOs) and Tax Advisories issued by the Bureau of Internal Revenue (BIR)"-- Preface of the book. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation. |
| Geographic subdivision |
Philippines. |
| 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 |
| Call number prefix |
FIL |
| Call number suffix |
2021 |
| Item part |
Am74t |