000			02226nam a2200349 i 4500
003			CSPC
005			20260904201807.0
007			ta
008			260904s2025 ph a b 001 0 eng
020			_a9789719824114
040			_aDLC _beng _cCSPC _dCSPC _erda
050			_aKPM 279 _b.V233
082			_223 _a336.200599 _bV237t
100	1		_aValdez, Eduardo Victor J., _eauthor.
245	0	0	_aTaxation law / _cEduardo Victor J. Valdez.
250			_aSecond edition.
264		1	_aQuezon City, Philippines : _bC & E Publishing, Inc., _c2025.
300			_axii, 414 pages ; _billustrations : _c22 cm.
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
504			_aIncludes bibliographical references and index.
505	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.
520			_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 .
650		0	_aTaxation _xLaw and legislations _zPhilippines
700	1		_aDitchella, Michael J., _eeditor.
700	1		_aMirasol, Maria Ynna Jevyh A., _eeditor.
700	1		_aVelasco, Mirriam M., _eBook design.
700	1		_aAlquitran, Jan Claren Mae J., _eCover design.
942			_2ddc _n0 _cBK _e23 _h336.200599 _iV237t _kFIL _m2025
999			_c33170 _d33170