Transfer, business & local taxation / Omar Erasmo G. Ampongan.

By: Material type: TextTextPublisher: [Iriga City, Camarines Sur] : [Publisher not identified], 2023Edition: 14th editionDescription: 588 pages ; 21 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
Other title:
  • Transfer, business and local taxation
Subject(s): DDC classification:
  • 343.599068 Am74t
LOC classification:
  • KPM2790 .A476 2023
Contents:
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.
Summary: "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. 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.
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Holdings
Item type Current library Shelving location Call number Copy number Status Date due Barcode
Books Books Main Library Filipiniana Section FIL 343.599068 Am74t 2023 (Browse shelf(Opens below)) 1-1 Available 032167

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.

"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.
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.

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