000			01990nam a2200277 i 4500
003			CSPC
005			20260805132042.0
008			230831s2021 ph 000 0 eng d
040			_aCSPC _beng _cCSPC _erda
050		4	_aKPM2790 _b.A476 2021
082	0	4	_a343.599068 _bAm74t
100	1		_aAmpongan, Omar Erasmo G., _eauthor.
245	1	0	_aTransfer, business & local taxation : _bwith practice set / _cOmar Erasmo G. Ampongan.
246		3	_aTransfer, business & local taxation
250			_aThirteenth edition.
264		1	_a[Place of publication not identified] : _b[Publisher not identified], _c2021.
300			_a588 pages : _c21 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505			_aIntroduction 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.
650		4	_aTaxation _xLaw and legislation _zPhilippines.
650		4	_aIncome tax _xLaw and legislation.
942			_2ddc _n0 _cBK _h343.599068 Am74t _kFIL _m2021
999			_c26044 _d26044