TY - BOOK TI - Philippine taxation laws: : lawyer's edition SN - 9786210204124 U1 - 343.59904 PY - 2018/// CY - Quezon City PB - Central Book Supply KW - Taxation KW - Law and legislation KW - Philippines N1 - 1987 constitutional provisions on taxation; National internal revenue code of the Philippines; Title I. Organization and function of the bureau of internal revenue; Title II. Tax on income; Chapter I. Definitions; Chapter II. General principles; Chapter III. Tax on individuals; Chapter IV. Tax on corporations; Chapter V. Computation of taxable income; Chapter VI. Computation of gross income; Chapter VII. Allowable deductions; Chapter VIII. Accounting periods and methods of accounting; Chapter IX. Returns and payment of tax; Chapter X. Estates and trusts; Chapter XI. Other income tax requirements; Chapter XII. Quarterly corporate income tax annual declaration and quarterly payments of income taxes; Chapter XIII. Withholding on wages; Title III. Estate and donor's taxes; Chapter I. Estate tax; Chapter II. Donor's tax; Title IV. Value added tax; Chapter I. Imposition of tax; Title V. Other percentage taxes; Title VI. Excise taxes on certain goods; Chapter I. General provisions; Chapter II. Exemption or conditional tax-free removal of certain articles; Chapter III. Excise tax on alcohol products; Chapter IV. Excise tax on tobacco products; Chapter V. Excise tax on petroleum products; Chapter VI. Excise tax on miscellaneous articles; Chapter VII. Excise tax on mineral products; Chapter VIII. Administrative provisions regulating business of persons dealing in articles subject to excise tax; Title VII. Documentary stamp tax; Title VIII. Remedies; Chapter I. Remedies in general; Chapter II. Civil remedies for collection of taxes; Chapter III. Protesting a assessment, refund, etc; Title IX. Compliance requirements; Chapter I. Keeping of books of accounts and records; Chapter II. Rules and regulations; Title X. Statutory offenses and penalties; Chapter I. Additions to the tax; Chapter II. Crimes, other offenses and forfeiture; Chapter III. Penalties imposed on public officers; Chapter IV. Other penal provisions; Title XI. Allotment of internal revenue; Chapter I. Disposition and allotment of national internal revenue in general; Chapter II. Special disposition of certain national internal revenue taxes; Title XII. Oversight committee; Tittle XIII. Repealing provisions; Title XIV. Final provisions; Republic Act no. 10863; An act modernizing the customs and tariff; Title I. Preliminary provisions; Title II. Bureau of customs; Title III. Customs jurisdictions and customs control; Title IV. Import clearance and formalities; Title V. Export clearance and formalities; Title VI. Customs transit and transshipment; Title VII. Import duty and tax; Title VIII. Tax and duty deferment, preference and exemption; Title IX. Duty drawback and refund; Title X. Post clearance audit; Title XI. Administrative and judicial procedures; Title XII. Third parties; Title XIII. Customs fees and charges; Title XIV. Offenses and penalties; Title XV. Miscellaneous provisions; Title XVI. Tariff administrations and policy; Title XVII. Congressional oversight committee; Title XVIII. Final provision; Local government code; Title I. Local government taxation; Title II. Real property taxation; Title III. Shares of local government units in the proceeds of national taxes; Republic Act no. 1125; Ac act creating the courts of tax appeals; A.M. no. 05-11-07-CTA; Revised rules of the court of tax appeals; Rule 1. Title and construction; Rule 2. The court, its organization and functions; Rule 3. Place of office, seal and office hours; Rule 4. Jurisdiction of the court; Rule 5. Form and style of papers; Rule 6. Pleading filed with the court; Rule 7. Procedure in court of tax appeals; Rule 8. Procedure in civil cases; Rule 9. Procedure in criminal cases; Rule 10. Suspension of collection of tax; Rule 11. Pre-trial; Rule 12. Trial; Rule 13. Trial by commissioner; Rule 14. Judgement, its entry and execution; Rule 15. Motion for reconsideration or new trial; Rule 16. Appeal; Rule 17. Legal fees and costs; Rule 18. Effectivity ER -