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09040nam a22021017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20231110153116.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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150827b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789710161294 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
QCPL |
| Description conventions |
rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
336.24 |
| 245 ## - TITLE STATEMENT |
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| Title |
Income taxation |
| Remainder of title |
: a simplified presentation of the tax laws, concepts and principles |
| Statement of responsibility, etc. |
/ Peter O. Tulio [and four others] |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Malabon City : |
| Name of producer, publisher, distributor, manufacturer |
Jimczyville Publications, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2013] |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
viii, 266 pages |
| 336 ## - Content Type |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - Carrier Type |
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| Source |
rdacarrier |
| Carrier type term |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1: basic principles of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Defenition, purposes, classification and characteristics of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Inherent powers of the state |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Distinction among the three inherent powers |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Limitations between inherent and constitutional limitations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Inherent limitations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Territorial jurisdiction |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Situs of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
International comity |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Non-delegation of the power to tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Exemption of govenment agencies |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Double taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Constitiutional limitations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Equal protection of the laws |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Rule of uniformity and equity in taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Non-imprisonment for non-payment of poll tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Non-impairment of the obligation of contracts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Power of the president to veto |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Regressive system of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Distinction of tax from other charges from poll |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
National taxes under special laws,sources of tax law |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Exemptions from taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax avoidance vs tax evasion |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Shifting |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 2: income taxation for individuals, estates and trust |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of individuals |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Format of computation(annual return) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax base and tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Personal exemptions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic personal exemption |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Additional exemptions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Premium paid on health and/or hospitalization insurance |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Head of the family |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Rules on change of status |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Estate and trust |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Important pointers on estates and trusts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Several trust with a common grantor and a common beneficiary |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Filing of returns and payment of tax (estate and trust) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income tax returns for individuals, estates and trust |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax rates for individual taxpayers, estates and trusts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Final tax rates on certain passive income form philippine sources (rate of tax on certain passive income) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Capital gains tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax rates for special aliens and their filipino counterparts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 3: income taxation for corporations & partnerships |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Corporation and other terms defined |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of corporations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Format of computation (annual income tax return) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax base and tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special corporations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special domestic corporations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special resident foreign corporation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special non-resident foreign corporation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Partnership, joint venture and co-ownership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Important pointers in non-taxable partnerships |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Important pointers in taxable partnerships |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Important pointers in joint ventures |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Important pointers in co-ownership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Corporation returns |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Exemption from tax on corporation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax rates in general |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Optional corporate income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax on income derived under expanded foreign currency deposit system |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Optional corporate income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Minimum corporation income tax (MCIT) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Improperly accumulated earnings tax (for closely held corporations) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 4: Sources of income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification on income as to sources |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Determination on income as to sources |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Deduction of taxpayers whose taxable income is from within only |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income partly from sources within partly from sources without |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Computation of taxable income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Meaning of income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Gross income defined |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income distinguised from other items |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Compensation for personal services |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Gross income derived from the trading business, or exercise of profession |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Gains derived from dealings in property |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Interest income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Rent income (income of lesser under lease agreement) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Advance payment not representing rent |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Leasehold improvement |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Royalties |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Divident income (including shares in the net income of certain entities) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Annulties |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Prizes and winnings |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Pensions (See exclusions from gross income) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Partner's distributive share |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 5: exclusions from gross income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Exclusions defined |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Proceeds of life insurance |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Amount recieved by insured as return premium |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Gifts, beqeusts and devises |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Compensation for injuries or sickness |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income exempt under treaty |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Retirement benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Miscellaneous |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 6: fringe benefits & fringe benefit tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Defenition of certain terms |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Imposition of fringe benefit tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Example of fringe benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
De minimis benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Example of de minimis benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Deductable fringe benefit and fringe benefit tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Computation of monetary value |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Monetary value of housing prvilege |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Other fringe benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Fringe benefits that are not subject to fringe benefits tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Capital assets |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Terms associated with capital assets |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Summary of important points |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
General professional partnership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sales of capital assets which are subject to capital gains tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Transactions resulting in capital gains or losses (no sale or exchange) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 7: deductions from gross income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxpayers earning compensation income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Allowable deductions (items not deductible) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Deductions from gross income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Itemized deductions amplified (expenses in general) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Interest expense |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Losses |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Bad debts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Depreciation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Depletion of oil and gas wells and mines |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Charitable and other contributions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Research and development |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Pension trusts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Optional standard deductions (rr 16-2008) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 8: Accounting periods, methods, itr, payment and addtions to tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Accounting periods and methods |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Essentials of an acceptable accounting method |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Example of constructive receipt of income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Installment method of reporting income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Payment of capital gains tax in installments |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Capital gains tax on sale of real property (capital assets) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Documentary stamp on sale of real property |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Capital gains tax on sales of shares of stocks |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Documentary stamp tax on sale of share of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Persons required to file an income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Place and time of filing of return and payment of tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income tax return of husbands and wife, parents and person under disability |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Forms, statements and information to accompany the income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Manual and electronic filing remittance of tax withheld |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 9: powers and authority of the commissioner |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Power and authority of the commissioner of internal revenue |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Power to interpret tax laws and to decide tax cases |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Power to obtain information and to summon, examine, abd take testimony of persons |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Power to make assessments and prescribe additional |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Requirements for tax administration and enforcement |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Authority of the commissioner to delegate power |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Income tax |
| Geographic subdivision |
Philippines |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| Geographic subdivision |
Philippines |
| 655 ## - INDEX TERM--GENRE/FORM |
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| Source of term |
lcgft |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
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| Topical term or geographic name as entry element |
Business & money |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Tulio, Peter O. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Abon, Robin Angelo |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Abdon, Frank John S. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Busayong, Aris R. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Villablanca, Daniel A. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |