02263nam a2200349 i 4500003000500000005001700005007000300022008004100025020001800066040003000084050001900114082002600133100004000159245004600199250002100245264006400266300004700330336002600377337002900403338002700432504005200459505059600511520038201107650005001489700003601539700004501575700004001620700004901660942004901709952013801758999001701896CSPC20260904201807.0ta260904s2025    ph a     b    001 0 eng    a9789719824114  aDLCbengcCSPCdCSPCerda  aKPM 279b.V233  223a336.200599bV237t1 aValdez, Eduardo Victor J.,eauthor.00aTaxation law /cEduardo Victor J. Valdez.  aSecond edition.  1aQuezon City, Philippines :bC & E Publishing, Inc., c2025.  axii, 414 pages ;billustrations :c22 cm.   2rdacontentatextbtxt  2rdamediaaunmediated bn  2rdacarrieravolumebnc  aIncludes bibliographical references and index. 0 aTax laws and taxation: sources, meanings, theory, and purposes -- Nature and limitations of the power to tax -- Situs of taxation and double taxation -- Sources, applications, interpretation, and administration of tax laws -- Filing and payment of taxes -- Means of avoiding or minimizing the burden of taxation -- Exemptions and applicable tax rates -- Tax remedies under the national internal revenue code -- Income taxation -- Income: meaning, sources, and kinds -- Classification of taxpayers -- Items of gross income and executions -- Allowable deductions in determining taxable income.  aTaxation law seeks to introduce college students to the basic principles and concepts of taxation. Laypersons will also benefit from this book as it explains income taxation for the individual. Entrepreneurs will profit from learning the bases of corporate taxation as well as strategies for legitimate tax minimization through tax deductions, tax shifting, and tax avoidance . 0aTaxation xLaw and legislations zPhilippines1 aDitchella, Michael J.,eeditor.1 aMirasol, Maria Ynna Jevyh A., eeditor. 1 aVelasco, Mirriam M.,eBook design. 1 aAlquitran, Jan Claren Mae J.,eCover design.  2ddcn0cBKe23h336.200599iV237tkFILm2025  00102ddc4070aBUHIbBUHIcFILd2026-09-04eGAAl0oFIL 336.200599 V237t 2025p002023-BUHr2026-09-04 20:16:41t1-1w2026-09-04yBK  c33170d33170