TY  - BOOK
AU  - Dimaampao,Japar B.
TI  - Tax principles and remedies
SN  - 9789712397783
U1  - 343.59904 
PY  - 2018///]
CY  - Manila
PB  - Rex Book Store
KW  - Taxation
KW  - Law and legislation
KW  - Philippines
KW  - Cases
N1  - "Reprinted : June 2020"; Chapter I. General principles; I. Taxation defined; II. Basis of taxation; III. Nature of the taxing power; IV. Aspects, processes, phases of taxation; V. Purpose of taxation; VI. Extent of the taxing power; VII. Principles of a sound tax system; VIII. Taxation distinguished from other inherent powers and impositions; IX. Limitations on the taxing power; X. Kinds of taxes differentiated; XI. Concept of double taxation; XII. Tax evasion and tax avoidance distinguished; XIII. Doctrine of imprescriptibility; XIV. Nature and proceptivity of tax laws; XIV. Taxpayer's suit, requisites; Chapter II. Tax remedies; I. Remedies of the government; II. Statute if limitations; III. Taxpayer's remedies; Chapter III. The new court of tax appeals
ER  -