TY  - BOOK
AU  - Ampongan,Omar Erasmo G.
TI  - Transfer, business & local taxation: with practice set 
AV  - KPM2790 .A476 2021
U1  - 343.599068 
PY  - 2021///
CY  - [Place of publication not identified]
PB  - [Publisher not identified]
KW  - Taxation
KW  - Law and legislation
KW  - Philippines
KW  - Income tax
N1  - 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.
ER  -