TY - BOOK AU - Mamalateo,Victorino C. TI - Tax rights and remedies: : with bookkeeping regulations, Taxpayers' Bill of Rights, Republic Act No. 9337 (VAT Law of 2005) SN - 9719332506 U1 - 343.59904 PY - 2005///] CY - [Quezon City] PB - Victorino C. Mamalateo KW - Taxation KW - Law and legislation KW - Philippines N1 - Part 1. Powers of the commissioner; BIR organizational structure; Primary powers of the commissioner; Secondary powers of the commissioner; Part 2. Administrative requirements; Registration of taxpayers; Keeping of books of accounts; Invoices and receipts; Cash register machines, point-of-sale machines, and computerized accounting systems; Filing of income and withholding tax returns; Filing of transfer and business tax returns; Part 3. Tax audits and third party information; Tax audit programs; Audit notices to examine books and records; Conduct of tax audit and reporting requirements; Third party information; Part 4. Bases of assessments; Assessment : income and withholding tax; Assessment : transfer and business taxes; Part 5. Remedies of the government; Administrative remedies of the government; Judicial remedies of government; Civil and criminal penalties; Part 6. Remedies of taxpayers; Administrative remedies of taxpayers; Tax refund or credit ER -