MARC details
| 000 -LEADER |
|---|
| fixed length control field |
16522nam a22040097a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231110153136.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
160407b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789710172221 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
QCPL |
| Description conventions |
rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.5990532 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Aduana, Nick L. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Simplified and procedural handbook on transfer and business taxation |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd edition |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Quezon City : |
| Name of producer, publisher, distributor, manufacturer |
C & E Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2010] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 481 pages |
| 336 ## - Content Type |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - Carrier Type |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1: Introduction to business taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of business |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Requisites of business activity |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
When is an activity engaged in business |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exceptions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Classification of business entities |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of business taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Kinds of business tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Coverage of value-added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Coverage of percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Coverage of excise tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Registration of persons/businesses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Stages of primary registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Application and issuance of TIN |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
General rules |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons who are required to or may secure TIN |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exempted from TIN requirement |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Denial of TIN application and/or registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Documents that require TIN |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Registration of business |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons required to register |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Prescribed period of registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Annual registration fee |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exempted from TIN requirement |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Place of filling the registration form |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Registration of each type of internal revenue tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Registration of each type of business entities with branches |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Registration of tax type of large taxprayer |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cancellation of registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cancellation of TIN |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cancellation of business registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Penalty of business registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 2: Introduction to value-added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of value added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons liable to VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Features of VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Brief historical background of VAT system |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax base |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Value-Added tax formula |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Creditable input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Guidelines on VAT transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax payers required to register under VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Effects of failure to register as VAT taxpayer |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax payer exempt from VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Optional registration in VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Effects of optional registration under VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Filling of VAT returns |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 3: VAT on sale of goods or properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Value-added tax on sale of goods or properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Requisites for sale of goods or properties subject to 12% VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of goods or properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates and tax bases |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of "Gross selling price" in sale of goods or properties other than sale of real properties by real estate dealer |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Allowable deductions from Gross selling price |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Requisites for allowable deductions from gross selling price |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Formula to compare gross selling price |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transactions Deemed sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Determination of tax base under transactions deemed sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Guidelines to determine output tax for transaction deemed sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Zero rated transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Zero rated sale of goods |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Zero rated of services |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax procedures in handling zero rated trnasactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Zero rated sale of goods |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Export sale under the concept of zero rated transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Foreign currency denominated sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale to person/entities deemed tax exempt under special laws or international agreement |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Considered export sale under executive order no.226 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Effectively zero rated sale of good properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transactions Exempt from VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax effects of VAT exempt transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Value added tax formula |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Output value added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Input value added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Basic pointers in handling input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons allowed for creditable input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Determination of creditable input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Formula to compare creditable input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Creditable input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Input tax on local purchases of goods |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Input tax on importation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transitional input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Presumptive input tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Input tax on capital goods |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale of real properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exempt sale of real properties from VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of "Gross selling price"in sale of real property subject to VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Mode of selling real estate properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cash and deferred payment sale of real properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Installment sales of real properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Withholding of value- added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Withholding of VAT at 5% tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Withholding of VAT at 12% tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Input tax on mixed transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Business with VAT and Non- VAT transactions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
change or cessation of status as VAT- registered person |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Change subject to output tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
change not subject to output tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Computation of monthly and quarterly VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 4: VAT on sale of services and importation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Value- added tax on sale of services and use or lease properties |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of ''sale or exchange services'' |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Requisites for sale of services or lease of properties to be subject to 12% output VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates and tax base |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of ''gross receipts'' |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Constructive receipt of cash |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Instances of constructive receipt |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Zero- related sale of services |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Rules on selected services subject to VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Lessor of property |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Warehousing service |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Miller |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Common carrier not subject to percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale of electricity |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Dealers in securities and lending investors |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Services of franchise grantees |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Non- life insurance companies |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Pre- need companies |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Health maintenance organizations |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Value- added tax on importation of goods |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates and tax bases |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Other charges prior to release formula to compute VAT on importation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale, transfer, or exchange of imported goods by tax -exempt persons |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Advance payment of value - added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale of refined sugar |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale of flour |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transport of naturally grown and planted timber products |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Invoicing requirements |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Invoicing and recording transaction deemed sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Issuing erroneous VAT invoice or VAT official receipt |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 5: Percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax base |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
What are gross receipts? |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Optional registration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Businesses subject to percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons exempt from value-added tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Domestic carriers and keepers of garages |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons to common carrier tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons not subject to common carrier tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Minimum amount for domestic common carrier |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
International air shipping carriers |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Franchise tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons subject franchise tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
tax bases and tax rates |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Overseas communication tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exemption from overseas communication tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax on banks and non-banks financial intermediaries |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Shortened maturity period through pre-termination |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Determination of net trading gain |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Gross receipts under finance lease and operating lease |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax on other non-bank financial intermediaries |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax on life insurance companies |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Insurance companies subject to VAT |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Life insurance companies exempted from percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax on agents of foreign insurance companies |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Amusement places |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Meaning of gross receipts |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exempt Boxing exhibition |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Payment of amusement tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax on winnings |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Manner of tax payment |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Sale of shares of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Persons liable to the tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Shares of stock sold through IPO |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Person liable to pay the tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Follow-on/follow-through sale |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Time and manner of payment of tax through IPO |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Withholding percentage tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Entities subject to 5% withholding tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Payment of taxes withheld and percentage taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 6: Introduction to transfer taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of transfer taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Onerous transfer of property |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Gratuitous transfer of property |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Similarities between donor's tax and estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Estate Tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept of succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Elements of succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Kinds of successors (Heirs) |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Classification of successors |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Kinds of Succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Testamentary succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Nature of testamentary succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Distribution of the net estate in testamentary succesion |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Forms of the will |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Intestate or legal succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Mixed succession |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept of disinheritance |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Causes of disinheritance of children and descendants |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Causes of disinheritance of parents and ascendants |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept of repudiation of inheritance |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Duties of certain officers |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 7: Estate Tax - Gross Estate and Property Relation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Classification of decedent |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Gross estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Properties physically present in the estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Resident or citizen of the philippines |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Non-resident alien |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Properties not physically present in the estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transfer in contemplation of death |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Revocable transfer |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transfer under general power of appointment |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Proceeds of life insurance with revocable life insurance policy |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Interest accruing to decedent at the time of death |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Claims against insolvent person |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
transfer of insufficient consideration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Amount received by heirs under R.A. 4917 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exempted from estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
merger of the usufruct and owner of the naked title |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transmission of legacy by the fiduciary heir to the fideicommissary |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transmission from the first heir in favor of another beneficiary in accordance with the desire of the predecessor |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transfer to social welfare, cultural, and charitbale institutions |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Valuation of properties in gross estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Property Relationship of spouses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Conjugal partnership of gains (CPOG) |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exclusive properties of spouses in CPOG |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Conjugal properties of spouses in CPOG |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Absolute Community of properties (ACOP) |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Exclusive properties of spouse in ACOP |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Conjugal properties of spouses in ACOP |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Complete separation of property |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 8: Estate tax:deduction and NET estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept of deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Deduction from gross estate of resident or citizen decedant |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Ordinary deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Funeral expenses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Judicial expenses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Claims against the estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Claims against insolvent persons |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Unpaid mortgages |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Losses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transfer for public use |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Vanishing deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Especial deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Family home |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Standard deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Medical expenses |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Amount received under R.A.no.4917 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Share of the surviving spouse |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Net taxable estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Estate tax due |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Table on estate tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Net distributable estate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Decedent with more illegitimate children than legitimate |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Deductions from gross estate of a non- resident alien |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax credit for foreign estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Decedants entitled to tax credit |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Limitation of estate tax credit |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax credit formula and procedures |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Filing and payment of estate tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Notice of death to be filed |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Requirements of estate tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Extension of time of filing |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Place of filing the estate tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Time of payment of estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Extension of time payment of tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Liability for payment of estate tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 9: Donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Purposes of donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Kinds of donation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donatio inter vivos |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donatio mortis causa |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Classification of donor' |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Elements of donation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Without Consideration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Period and object of donation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Formalities of donation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Delivery of the gift |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
acceptance of the gift |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Gross gift |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Intangible perosnal properties located in the philippines |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Other forms of donation |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cancellation of debt |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Transfer for insufficient consideration |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donation exempted from donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donation of married individuals |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Valuation of gifts |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Deduction from gross gifts |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donor is a resident or citizen |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donor is non-resident alien |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Other deduction from gross gift |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Deductions of husband and wife |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Net Taxable gift |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Dowries on account of marriage |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Encumbrance assumed bye the donee |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Diminution of gifts as provided by the donor |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donation to national government |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Donation to a non-profit organization |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax rates of donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax payable by donor if donee is a stranger |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Tax credit on foreign Donor's tax paid |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Amount deductible as tax credit |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Filing of return and payment of donor's tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 10: Community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Concept and nature of community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Classification of taxpayers subject to community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Individuals required to pay community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Individuals exempted from community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Components of community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Amount of basic community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Additional community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Optional community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Place of payment of community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Time of payment of community tax |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Penalties for failure to pay the community tax |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Inheritance and transfer tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Philippines |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Source of term |
lcgft |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
Business & money |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |