01844nam a2200253 i 4500 CSPC 20251204162741.0 251204s2024 ph 000 0 eng d CSPC eng CSPC rda KF6369 .A476 2024 336.2 Am74i Ampongan, Omar Erasmo G., author. Income taxation / Omar Erasmo G. Ampongan. 18th edition. Philippines : [Name of Publisher not identified], 2024. v, 688 pages ; 21 cm. rdacontent text rdamedia unmediated rdacarrier volume 1. General principles -- Definition of taxation -- Purposes of taxation -- Scope of taxation -- Basic principles of a sound tax system -- Nature or characteristics of the state's power to tax -- Limitations on the power of taxation -- Constitutional limitations -- Inherent limitations -- Aspects of taxation -- Taxes -- Definition of tax -- Classification of taxes -- Three inherent powers of the government -- Distinctions-eminent domain, police power and taxation -- Tax distinguished from license fee -- Tax distinguished from toll -- 2. Income taxation (with tax principles & remedies) Ampongan -- Tax distinguished from special assessment -- Tax distinguished from debt -- Tax distinguished from customs duties -- Double taxation -- Situs of taxation -- Interpretation of the tax laws -- Forms of escape from taxation -- The basic forms of escape from taxation -- Tax amnesty -- Doctrine of equitable recoupment -- Rule on set-off or compensation -- Taxpayer's suit -- Sources of tax laws -- Steps in the legislative process. Income tax. ddc 0 BK 336.2 Am74i FIL 2024 0 0 ddc 0 0 CSPC CSPC FIL 2025-12-04 0 FIL 336.2 Am74i 2024 030871 2025-12-04 15:09:44 1-1 2025-12-04 BK 31074 31074