Ampongan, Omar Erasmo G., <br/><br/>
Transfer, business & local taxation :  with practice set / 
 Transfer, business & local taxation 
Omar Erasmo G. Ampongan. 
 - Thirteenth edition. 
 - 588 pages :  21 cm. 
<br/><br/>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.  
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation--Law and legislation--Philippines.<br/>Income tax--Law and legislation.
<br/><br/><label>LC Class. No.: </label>KPM2790  / .A476 2021 
<br/><br/><label>Dewey Class. No.: </label>343.599068  / Am74t