with practice set Ampongan, Omar Erasmo G. creator author. text ph 2021 Thirteenth edition. monographic eng

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588 pages : 21 cm. 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. Omar Erasmo G. Ampongan. Taxation Law and legislation Philippines Income tax Law and legislation KPM2790 .A476 2021 343.599068 Am74t CSPC 230831 20260805132042.0 eng