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020			_a9789710161294
040			_cQCPL _erda
082			_a336.24
245			_aIncome taxation _b: a simplified presentation of the tax laws, concepts and principles _c/ Peter O. Tulio [and four others]
264		1	_aMalabon City : _bJimczyville Publications, _c[2013]
300			_aviii, 266 pages
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505			_aChapter 1: basic principles of taxation
505			_aDefenition, purposes, classification and characteristics of taxation
505			_aInherent powers of the state
505			_aDistinction among the three inherent powers
505			_aLimitations between inherent and constitutional limitations
505			_aInherent limitations
505			_aTerritorial jurisdiction
505			_aSitus of taxation
505			_aInternational comity
505			_aNon-delegation of the power to tax
505			_aExemption of govenment agencies
505			_aDouble taxation
505			_aConstitiutional limitations
505			_aEqual protection of the laws
505			_aRule of uniformity and equity in taxation
505			_aNon-imprisonment for non-payment of poll tax
505			_aNon-impairment of the obligation of contracts
505			_aPower of the president to veto
505			_aRegressive system of taxation
505			_aDistinction of tax from other charges from poll
505			_aNational taxes under special laws,sources of tax law
505			_aExemptions from taxation
505			_aTax avoidance vs tax evasion
505			_aShifting
505			_aChapter 2: income taxation for individuals, estates and trust
505			_aClassification of individuals
505			_aFormat of computation(annual return)
505			_aTax base and tax rate
505			_aPersonal exemptions
505			_aBasic personal exemption
505			_aAdditional exemptions
505			_aPremium paid on health and/or hospitalization insurance
505			_aHead of the family
505			_aRules on change of status
505			_aEstate and trust
505			_aImportant pointers on estates and trusts
505			_aSeveral trust with a common grantor and a common beneficiary
505			_aFiling of returns and payment of tax (estate and trust)
505			_aIncome tax returns for individuals, estates and trust
505			_aTax rates for individual taxpayers, estates and trusts
505			_aFinal tax rates on certain passive income form philippine sources (rate of tax on certain passive income)
505			_aCapital gains tax
505			_aTax rates for special aliens and their filipino counterparts
505			_aChapter 3: income taxation for corporations & partnerships
505			_aCorporation and other terms defined
505			_aClassification of corporations
505			_aFormat of computation (annual income tax return)
505			_aTax base and tax rate
505			_aSpecial corporations
505			_aSpecial domestic corporations
505			_aSpecial resident foreign corporation
505			_aSpecial non-resident foreign corporation
505			_aPartnership, joint venture and co-ownership
505			_aImportant pointers in non-taxable partnerships
505			_aImportant pointers in taxable partnerships
505			_aImportant pointers in joint ventures
505			_aImportant pointers in co-ownership
505			_aCorporation returns
505			_aExemption from tax on corporation
505			_aTax rates in general
505			_aOptional corporate income tax
505			_aTax on income derived under expanded foreign currency deposit system
505			_aOptional corporate income tax
505			_aMinimum corporation income tax (MCIT)
505			_aImproperly accumulated earnings tax (for closely held corporations)
505			_aChapter 4: Sources of income
505			_aClassification on income as to sources
505			_aDetermination on income as to sources
505			_aDeduction of taxpayers whose taxable income is from within only
505			_aIncome partly from sources within partly from sources without
505			_aComputation of taxable income
505			_aMeaning of income
505			_aGross income defined
505			_aIncome distinguised from other items
505			_aCompensation for personal services
505			_aGross income derived from the trading business, or exercise of profession
505			_aGains derived from dealings in property
505			_aInterest income
505			_aRent income (income of lesser under lease agreement)
505			_aAdvance payment not representing rent
505			_aLeasehold improvement
505			_aRoyalties
505			_aDivident income (including shares in the net income of certain entities)
505			_aAnnulties
505			_aPrizes and winnings
505			_aPensions (See exclusions from gross income)
505			_aPartner's distributive share
505			_aChapter 5: exclusions from gross income
505			_aExclusions defined
505			_aProceeds of life insurance
505			_aAmount recieved by insured as return premium
505			_aGifts, beqeusts and devises
505			_aCompensation for injuries or sickness
505			_aIncome exempt under treaty
505			_aRetirement benefits
505			_aMiscellaneous
505			_aChapter 6: fringe benefits & fringe benefit tax
505			_aDefenition of certain terms
505			_aImposition of fringe benefit tax
505			_aExample of fringe benefits
505			_aDe minimis benefits
505			_aExample of de minimis benefits
505			_aDeductable fringe benefit and fringe benefit tax
505			_aComputation of monetary value
505			_aMonetary value of housing prvilege
505			_aOther fringe benefits
505			_aFringe benefits that are not subject to fringe benefits tax
505			_aCapital assets
505			_aTerms associated with capital assets
505			_aSummary of important points
505			_aGeneral professional partnership
505			_aSales of capital assets which are subject to capital gains tax
505			_aTransactions resulting in capital gains or losses (no sale or exchange)
505			_aChapter 7: deductions from gross income
505			_aTaxpayers earning compensation income
505			_aAllowable deductions (items not deductible)
505			_aDeductions from gross income
505			_aItemized deductions amplified (expenses in general)
505			_aInterest expense
505			_aTaxes
505			_aLosses
505			_aBad debts
505			_aDepreciation
505			_aDepletion of oil and gas wells and mines
505			_aCharitable and other contributions
505			_aResearch and development
505			_aPension trusts
505			_aOptional standard deductions (rr 16-2008)
505			_aChapter 8: Accounting periods, methods, itr, payment and addtions to tax
505			_aAccounting periods and methods
505			_aEssentials of an acceptable accounting method
505			_aExample of constructive receipt of income
505			_aInstallment method of reporting income
505			_aPayment of capital gains tax in installments
505			_aCapital gains tax on sale of real property (capital assets)
505			_aDocumentary stamp on sale of real property
505			_aCapital gains tax on sales of shares of stocks
505			_aDocumentary stamp tax on sale of share of stock
505			_aPersons required to file an income tax return
505			_aPlace and time of filing of return and payment of tax
505			_aIncome tax return of husbands and wife, parents and person under disability
505			_aForms, statements and information to accompany the income tax return
505			_aManual and electronic filing remittance of tax withheld
505			_aChapter 9: powers and authority of the commissioner
505			_aPower and authority of the commissioner of internal revenue
505			_aPower to interpret tax laws and to decide tax cases
505			_aPower to obtain information and to summon, examine, abd take testimony of persons
505			_aPower to make assessments and prescribe additional
505			_aRequirements for tax administration and enforcement
505			_aAuthority of the commissioner to delegate power
650			_aIncome tax _zPhilippines
650			_aTaxation _zPhilippines
655			_2lcgft
700			_aTulio, Peter O.
700			_aAbon, Robin Angelo
700			_aAbdon, Frank John S.
700			_aBusayong, Aris R.
700			_aVillablanca, Daniel A.
942			_2ddc _cBOOK
690			_aBusiness & money