TY - BOOK AU - Llamado,Christopher P. AU - De Vera,Lack L.A. TI - Philippine income tax : : volume 1 (part 1) : (general principles; income tax of individuals, corporations, partnerships, estates, and trusts; gross income and exclusions) SN - 9786214161348 AV - KPM2832 .L53 2020 U1 - 343.599052 PY - 2020/// CY - Manila, Philippines PB - GIC Enterprises & Co., Inc. KW - Income tax KW - Law and legislation KW - Philippines N1 - Part 1: Introductory principles -- General principles of taxation -- Introduction to income tax -- Persons subject to income tax -- Part 2: Income taxation on individuals -- An overview on how an individual -- Taxation of individuals -- Taxation of fringe benefits -- Part 3: Income tax on corporations -- Standard corporate income taxes -- Penalty taxes imposed on corporations -- Taxation of corporations: special income taxes -- Part 4: Income tax on partnerships -- Part 5: Income tax of estates and trusts -- Taxation of estates and trusts -- Part 6: Special provisions applicable to individuals and corporations -- Declaration and quarterly payments of income tax -- Part 7: Income -- Sources of income -- Gross income -- exclusions from gross income ER -