Philippine taxes on transfer and business

Llamado, Crispin P. Jr.

Philippine taxes on transfer and business / Crispin P. Llamado, Jr., Manuel M. San Diego, Christopher P. Llamado - 2002 edition - xxvii, 623 pages

Chapter 1. General principles of taxation Chapter 2. Introduction to transfer taxes Chapter 3. Basic principles of estate tax Chapter 4 . Gross estate Chapter 5. Valuation of the estate Chapter 6. Deductions from the gross estate Chapter 7. Computation of net estate and estate tax Chapter 8. Tax credit for foreign estate tax Chapter 9. Notice of death, return, payment of tax and sanctions Chapter 10. Introduction to donor's tax Chapter 11. Transfer with insufficient consideration Chapter 12. The gross gift Chapter 13. Exemptions or deductions from the gross gift Chapter 14. Computation of donor's tax Chapter 15. Tax credit for foreign donor's tax Chapter 16 . Filing of donor's tax return and payment of tax Chapter 17 . Introduction to value-added tax Chapter 18. Registration for VAT Chapter 19. VAT-taxable persons Chapter 20. Transaction under the value-added tax system Chapter 21. VAT on sale of goods and properties Chapter 22. VAT on sale of services and lease of properties Chapter 23. Value-added tax on importation Chapter 24. Refund or tax credit of input tax Chapter 25. Income tax aspect of VAT Chapter 26. VAT compliance requirements Chapter 27. Other percentage taxes Chapter 28. Return and payment of percentage Chapter 29. Excise tax Chapter 30. Computation of excise tax Chapter 31. Administrative provisions regulating business subject to excise tax Chapter 32. Documentary stamp tax Chapter 33. Remedies Chapter 34. Keeping of books of accounts and records Chapter 35. Registration, receipts and invoices, continuation and transfer of business, and signs Chapter 36. Rules and regulations Chapter 37. Additions to the tax Chapter 38. Crimes, other offenses and forfeitures Chapter 39. Penalties imposed on public officers Chapter 40. Other penal provisions Chapter 41. Disposition and allotment of national internal revenue in general Chapter 42. Special disposition of certain national internal revenue taxes Chapter 43. Congressional oversight committee

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Taxation--Philippines--Law and legislation

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