TY - BOOK AU - Gloria,Ramelo C. AU - Reyes,Romeo L. TI - A basic approach to transfer & business taxes: : (concepts, principles and applications) U1 - 336.207 PY - 2008/// CY - Cavite PB - Philippine Academic Center for Effective Research (PACER) KW - Taxation KW - Income taxation N1 - "Based on the National Internal Revenue Code (NIRC) as amended by R.A. 9337."--Title page; Introduction to NIRC taxes; Transfers, successions & estate tax; Computation of gross estate; Deductions from the gross estate; Administrative provisions on estate tax; Donation and donor's tax; Introduction to business taxes; VAT exempt transactions and persons; VAT on sale of goods and properties; VAT on importations, sale of services and lease or use of goods or properties; Other percentage taxes (OPT); Returns and payments of percentage taxes; revenue regulation 16-2005 ER -