TY  - BOOK
AU  - Elveña,Christine Angelica B.
TI  - Understanding income taxation
SN  - 9786210211528
U1  - 343.599052 
PY  - 2020///
CY  - Quezon City
PB  - Central Book Supply
KW  - Income tax
KW  - Law and legislation
KW  - Philippines
N1  - Chapter I. General principles; Part 1. General concepts of taxation; Part 2. Concept of taxes; Part 3. Scope and limitations of taxation; Part 4. Tax laws and doctrines in taxation; Chapter II. General principles on income taxation; Part 1. Concept of income; Part 2. Taxability if income; Part 3. Tax implication; Part 4. Features of income tax; Chapter III. Deduction from gross income; Chapter IV. Individual income taxation; Part 1.Types of income taxes; Part 2. Compensation income; Part 3. Income from business, trade, or profession; Part 4. Passive income; Part 5. Gains derived from dealings in property; Chapter V. Corporate income taxation; Part 1. Kinds of income tax; Part 2. Domestic corporation; Part 3. Resident foreign corporation; Part 4. Non-resident foreign corporation; Chapter VI. Estate and trusts; Part 1. General provisions; Part 2. Estates; Part 3. Trusts; Chapter VII. Administrative requirements; Part 1. Taxable periods and accounting methods; Part 2. Books of accounts; Part 3. Withholding tax system; Part 4. Filing of returns and payment of taxes by individual taxpayers; Part 5. Filing of returns and payment of taxes by corporate taxpayers
ER  -