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| 003 | OSt | ||
| 005 | 20231110153136.0 | ||
| 008 | 160407b xxu||||| |||| 00| 0 eng d | ||
| 020 | _a9789710172221 | ||
| 040 |
_cQCPL _erda |
||
| 082 | _a343.5990532 | ||
| 100 | _aAduana, Nick L. | ||
| 245 | _aSimplified and procedural handbook on transfer and business taxation | ||
| 250 | _a2nd edition | ||
| 264 | 1 |
_aQuezon City : _bC & E Publishing, _c[2010] |
|
| 300 | _axvii, 481 pages | ||
| 336 |
_2rdacontent _atext |
||
| 337 |
_2rdamedia _aunmediated |
||
| 338 |
_2rdacarrier _avolume |
||
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | _aChapter 1: Introduction to business taxes | ||
| 505 | _aConcept and nature of business | ||
| 505 | _aRequisites of business activity | ||
| 505 | _aWhen is an activity engaged in business | ||
| 505 | _aExceptions | ||
| 505 | _aClassification of business entities | ||
| 505 | _aConcept and nature of business taxes | ||
| 505 | _aKinds of business tax | ||
| 505 | _aCoverage of value-added tax | ||
| 505 | _aCoverage of percentage tax | ||
| 505 | _aCoverage of excise tax | ||
| 505 | _aRegistration of persons/businesses | ||
| 505 | _aStages of primary registration | ||
| 505 | _aApplication and issuance of TIN | ||
| 505 | _aGeneral rules | ||
| 505 | _aPersons who are required to or may secure TIN | ||
| 505 | _aExempted from TIN requirement | ||
| 505 | _aDenial of TIN application and/or registration | ||
| 505 | _aDocuments that require TIN | ||
| 505 | _aRegistration of business | ||
| 505 | _aPersons required to register | ||
| 505 | _aPrescribed period of registration | ||
| 505 | _aAnnual registration fee | ||
| 505 | _aExempted from TIN requirement | ||
| 505 | _aPlace of filling the registration form | ||
| 505 | _aRegistration of each type of internal revenue tax | ||
| 505 | _aRegistration of each type of business entities with branches | ||
| 505 | _aRegistration of tax type of large taxprayer | ||
| 505 | _aCancellation of registration | ||
| 505 | _aCancellation of TIN | ||
| 505 | _aCancellation of business registration | ||
| 505 | _aPenalty of business registration | ||
| 505 | _aChapter 2: Introduction to value-added tax | ||
| 505 | _aConcept and nature of value added tax | ||
| 505 | _aPersons liable to VAT | ||
| 505 | _aFeatures of VAT | ||
| 505 | _aBrief historical background of VAT system | ||
| 505 | _aTax rates | ||
| 505 | _aTax base | ||
| 505 | _aValue-Added tax formula | ||
| 505 | _aCreditable input tax | ||
| 505 | _aGuidelines on VAT transactions | ||
| 505 | _aTax payers required to register under VAT | ||
| 505 | _aEffects of failure to register as VAT taxpayer | ||
| 505 | _aTax payer exempt from VAT | ||
| 505 | _aOptional registration in VAT | ||
| 505 | _aEffects of optional registration under VAT | ||
| 505 | _aFilling of VAT returns | ||
| 505 | _aChapter 3: VAT on sale of goods or properties | ||
| 505 | _aValue-added tax on sale of goods or properties | ||
| 505 | _aRequisites for sale of goods or properties subject to 12% VAT | ||
| 505 | _aMeaning of goods or properties | ||
| 505 | _aTax rates and tax bases | ||
| 505 | _aMeaning of "Gross selling price" in sale of goods or properties other than sale of real properties by real estate dealer | ||
| 505 | _aAllowable deductions from Gross selling price | ||
| 505 | _aRequisites for allowable deductions from gross selling price | ||
| 505 | _aFormula to compare gross selling price | ||
| 505 | _aTransactions Deemed sale | ||
| 505 | _aDetermination of tax base under transactions deemed sale | ||
| 505 | _aGuidelines to determine output tax for transaction deemed sale | ||
| 505 | _aZero rated transactions | ||
| 505 | _aZero rated sale of goods | ||
| 505 | _aZero rated of services | ||
| 505 | _aTax procedures in handling zero rated trnasactions | ||
| 505 | _aZero rated sale of goods | ||
| 505 | _aExport sale under the concept of zero rated transactions | ||
| 505 | _aForeign currency denominated sale | ||
| 505 | _aSale to person/entities deemed tax exempt under special laws or international agreement | ||
| 505 | _aConsidered export sale under executive order no.226 | ||
| 505 | _aEffectively zero rated sale of good properties | ||
| 505 | _aTransactions Exempt from VAT | ||
| 505 | _aTax effects of VAT exempt transactions | ||
| 505 | _aValue added tax formula | ||
| 505 | _aOutput value added tax | ||
| 505 | _aInput value added tax | ||
| 505 | _aBasic pointers in handling input tax | ||
| 505 | _aPersons allowed for creditable input tax | ||
| 505 | _aDetermination of creditable input tax | ||
| 505 | _aFormula to compare creditable input tax | ||
| 505 | _aCreditable input tax | ||
| 505 | _aInput tax on local purchases of goods | ||
| 505 | _aInput tax on importation | ||
| 505 | _aTransitional input tax | ||
| 505 | _aPresumptive input tax | ||
| 505 | _aInput tax on capital goods | ||
| 505 | _aSale of real properties | ||
| 505 | _aExempt sale of real properties from VAT | ||
| 505 | _aMeaning of "Gross selling price"in sale of real property subject to VAT | ||
| 505 | _aMode of selling real estate properties | ||
| 505 | _aCash and deferred payment sale of real properties | ||
| 505 | _aInstallment sales of real properties | ||
| 505 | _aWithholding of value- added tax | ||
| 505 | _aWithholding of VAT at 5% tax rate | ||
| 505 | _aWithholding of VAT at 12% tax rate | ||
| 505 | _aInput tax on mixed transactions | ||
| 505 | _aBusiness with VAT and Non- VAT transactions | ||
| 505 | _achange or cessation of status as VAT- registered person | ||
| 505 | _aChange subject to output tax | ||
| 505 | _achange not subject to output tax | ||
| 505 | _aComputation of monthly and quarterly VAT | ||
| 505 | _aChapter 4: VAT on sale of services and importation | ||
| 505 | _aValue- added tax on sale of services and use or lease properties | ||
| 505 | _aMeaning of ''sale or exchange services'' | ||
| 505 | _aRequisites for sale of services or lease of properties to be subject to 12% output VAT | ||
| 505 | _aTax rates and tax base | ||
| 505 | _aMeaning of ''gross receipts'' | ||
| 505 | _aConstructive receipt of cash | ||
| 505 | _aInstances of constructive receipt | ||
| 505 | _aZero- related sale of services | ||
| 505 | _aRules on selected services subject to VAT | ||
| 505 | _aLessor of property | ||
| 505 | _aWarehousing service | ||
| 505 | _aMiller | ||
| 505 | _aCommon carrier not subject to percentage tax | ||
| 505 | _aSale of electricity | ||
| 505 | _aDealers in securities and lending investors | ||
| 505 | _aServices of franchise grantees | ||
| 505 | _aNon- life insurance companies | ||
| 505 | _aPre- need companies | ||
| 505 | _aHealth maintenance organizations | ||
| 505 | _aValue- added tax on importation of goods | ||
| 505 | _aTax rates and tax bases | ||
| 505 | _aOther charges prior to release formula to compute VAT on importation | ||
| 505 | _aSale, transfer, or exchange of imported goods by tax -exempt persons | ||
| 505 | _aAdvance payment of value - added tax | ||
| 505 | _aSale of refined sugar | ||
| 505 | _aSale of flour | ||
| 505 | _aTransport of naturally grown and planted timber products | ||
| 505 | _aInvoicing requirements | ||
| 505 | _aInvoicing and recording transaction deemed sale | ||
| 505 | _aIssuing erroneous VAT invoice or VAT official receipt | ||
| 505 | _aChapter 5: Percentage tax | ||
| 505 | _aConcept and nature of percentage tax | ||
| 505 | _aTax base | ||
| 505 | _aWhat are gross receipts? | ||
| 505 | _aOptional registration | ||
| 505 | _aBusinesses subject to percentage tax | ||
| 505 | _aPersons exempt from value-added tax | ||
| 505 | _aDomestic carriers and keepers of garages | ||
| 505 | _aPersons to common carrier tax | ||
| 505 | _aPersons not subject to common carrier tax | ||
| 505 | _aTax rates | ||
| 505 | _aMinimum amount for domestic common carrier | ||
| 505 | _aInternational air shipping carriers | ||
| 505 | _aFranchise tax | ||
| 505 | _aPersons subject franchise tax | ||
| 505 | _atax bases and tax rates | ||
| 505 | _aOverseas communication tax | ||
| 505 | _aExemption from overseas communication tax | ||
| 505 | _aTax on banks and non-banks financial intermediaries | ||
| 505 | _aShortened maturity period through pre-termination | ||
| 505 | _aDetermination of net trading gain | ||
| 505 | _aGross receipts under finance lease and operating lease | ||
| 505 | _aTax on other non-bank financial intermediaries | ||
| 505 | _aTax on life insurance companies | ||
| 505 | _aInsurance companies subject to VAT | ||
| 505 | _aLife insurance companies exempted from percentage tax | ||
| 505 | _aTax on agents of foreign insurance companies | ||
| 505 | _aAmusement places | ||
| 505 | _aMeaning of gross receipts | ||
| 505 | _aExempt Boxing exhibition | ||
| 505 | _aPayment of amusement tax | ||
| 505 | _aTax on winnings | ||
| 505 | _aManner of tax payment | ||
| 505 | _aSale of shares of stock | ||
| 505 | _aPersons liable to the tax | ||
| 505 | _aShares of stock sold through IPO | ||
| 505 | _aPerson liable to pay the tax | ||
| 505 | _aFollow-on/follow-through sale | ||
| 505 | _aTime and manner of payment of tax through IPO | ||
| 505 | _aWithholding percentage tax | ||
| 505 | _aEntities subject to 5% withholding tax | ||
| 505 | _aPayment of taxes withheld and percentage taxes | ||
| 505 | _aChapter 6: Introduction to transfer taxes | ||
| 505 | _aConcept and nature of transfer taxes | ||
| 505 | _aOnerous transfer of property | ||
| 505 | _aGratuitous transfer of property | ||
| 505 | _aSimilarities between donor's tax and estate tax | ||
| 505 | _aDonor's tax | ||
| 505 | _aEstate Tax | ||
| 505 | _aConcept of succession | ||
| 505 | _aElements of succession | ||
| 505 | _aKinds of successors (Heirs) | ||
| 505 | _aClassification of successors | ||
| 505 | _aKinds of Succession | ||
| 505 | _aTestamentary succession | ||
| 505 | _aNature of testamentary succession | ||
| 505 | _aDistribution of the net estate in testamentary succesion | ||
| 505 | _aForms of the will | ||
| 505 | _aIntestate or legal succession | ||
| 505 | _aMixed succession | ||
| 505 | _aConcept of disinheritance | ||
| 505 | _aCauses of disinheritance of children and descendants | ||
| 505 | _aCauses of disinheritance of parents and ascendants | ||
| 505 | _aConcept of repudiation of inheritance | ||
| 505 | _aDuties of certain officers | ||
| 505 | _aChapter 7: Estate Tax - Gross Estate and Property Relation | ||
| 505 | _aConcept and nature of estate tax | ||
| 505 | _aClassification of decedent | ||
| 505 | _aGross estate | ||
| 505 | _aProperties physically present in the estate | ||
| 505 | _aResident or citizen of the philippines | ||
| 505 | _aNon-resident alien | ||
| 505 | _aProperties not physically present in the estate | ||
| 505 | _aTransfer in contemplation of death | ||
| 505 | _aRevocable transfer | ||
| 505 | _aTransfer under general power of appointment | ||
| 505 | _aProceeds of life insurance with revocable life insurance policy | ||
| 505 | _aInterest accruing to decedent at the time of death | ||
| 505 | _aClaims against insolvent person | ||
| 505 | _atransfer of insufficient consideration | ||
| 505 | _aAmount received by heirs under R.A. 4917 | ||
| 505 | _aExempted from estate tax | ||
| 505 | _amerger of the usufruct and owner of the naked title | ||
| 505 | _aTransmission of legacy by the fiduciary heir to the fideicommissary | ||
| 505 | _aTransmission from the first heir in favor of another beneficiary in accordance with the desire of the predecessor | ||
| 505 | _aTransfer to social welfare, cultural, and charitbale institutions | ||
| 505 | _aValuation of properties in gross estate | ||
| 505 | _aProperty Relationship of spouses | ||
| 505 | _aConjugal partnership of gains (CPOG) | ||
| 505 | _aExclusive properties of spouses in CPOG | ||
| 505 | _aConjugal properties of spouses in CPOG | ||
| 505 | _aAbsolute Community of properties (ACOP) | ||
| 505 | _aExclusive properties of spouse in ACOP | ||
| 505 | _aConjugal properties of spouses in ACOP | ||
| 505 | _aComplete separation of property | ||
| 505 | _aChapter 8: Estate tax:deduction and NET estate | ||
| 505 | _aConcept of deduction | ||
| 505 | _aDeduction from gross estate of resident or citizen decedant | ||
| 505 | _aOrdinary deduction | ||
| 505 | _aFuneral expenses | ||
| 505 | _aJudicial expenses | ||
| 505 | _aClaims against the estate | ||
| 505 | _aClaims against insolvent persons | ||
| 505 | _aUnpaid mortgages | ||
| 505 | _aLosses | ||
| 505 | _aTransfer for public use | ||
| 505 | _aVanishing deduction | ||
| 505 | _aEspecial deduction | ||
| 505 | _aFamily home | ||
| 505 | _aStandard deduction | ||
| 505 | _aMedical expenses | ||
| 505 | _aAmount received under R.A.no.4917 | ||
| 505 | _aShare of the surviving spouse | ||
| 505 | _aNet taxable estate | ||
| 505 | _aEstate tax due | ||
| 505 | _aTable on estate tax rate | ||
| 505 | _aNet distributable estate | ||
| 505 | _aDecedent with more illegitimate children than legitimate | ||
| 505 | _aDeductions from gross estate of a non- resident alien | ||
| 505 | _aTax credit for foreign estate tax | ||
| 505 | _aDecedants entitled to tax credit | ||
| 505 | _aLimitation of estate tax credit | ||
| 505 | _aTax credit formula and procedures | ||
| 505 | _aFiling and payment of estate tax return | ||
| 505 | _aNotice of death to be filed | ||
| 505 | _aRequirements of estate tax return | ||
| 505 | _aExtension of time of filing | ||
| 505 | _aPlace of filing the estate tax return | ||
| 505 | _aTime of payment of estate tax | ||
| 505 | _aExtension of time payment of tax | ||
| 505 | _aLiability for payment of estate tax | ||
| 505 | _aChapter 9: Donor's tax | ||
| 505 | _aConcept and nature of donor's tax | ||
| 505 | _aPurposes of donor's tax | ||
| 505 | _aKinds of donation | ||
| 505 | _aDonatio inter vivos | ||
| 505 | _aDonatio mortis causa | ||
| 505 | _aClassification of donor' | ||
| 505 | _aElements of donation | ||
| 505 | _aWithout Consideration | ||
| 505 | _aPeriod and object of donation | ||
| 505 | _aFormalities of donation | ||
| 505 | _aDelivery of the gift | ||
| 505 | _aacceptance of the gift | ||
| 505 | _aGross gift | ||
| 505 | _aIntangible perosnal properties located in the philippines | ||
| 505 | _aOther forms of donation | ||
| 505 | _aCancellation of debt | ||
| 505 | _aTransfer for insufficient consideration | ||
| 505 | _aDonation exempted from donor's tax | ||
| 505 | _aDonation of married individuals | ||
| 505 | _aValuation of gifts | ||
| 505 | _aDeduction from gross gifts | ||
| 505 | _aDonor is a resident or citizen | ||
| 505 | _aDonor is non-resident alien | ||
| 505 | _aOther deduction from gross gift | ||
| 505 | _aDeductions of husband and wife | ||
| 505 | _aNet Taxable gift | ||
| 505 | _aDowries on account of marriage | ||
| 505 | _aEncumbrance assumed bye the donee | ||
| 505 | _aDiminution of gifts as provided by the donor | ||
| 505 | _aDonation to national government | ||
| 505 | _aDonation to a non-profit organization | ||
| 505 | _aTax rates of donor's tax | ||
| 505 | _aTax payable by donor if donee is a stranger | ||
| 505 | _aTax credit on foreign Donor's tax paid | ||
| 505 | _aAmount deductible as tax credit | ||
| 505 | _aFiling of return and payment of donor's tax | ||
| 505 | _aChapter 10: Community tax | ||
| 505 | _aConcept and nature of community tax | ||
| 505 | _aClassification of taxpayers subject to community tax | ||
| 505 | _aIndividuals required to pay community tax | ||
| 505 | _aIndividuals exempted from community tax | ||
| 505 | _aComponents of community tax | ||
| 505 | _aAmount of basic community tax | ||
| 505 | _aAdditional community tax | ||
| 505 | _aOptional community tax | ||
| 505 | _aPlace of payment of community tax | ||
| 505 | _aTime of payment of community tax | ||
| 505 | _aPenalties for failure to pay the community tax | ||
| 650 |
_aInheritance and transfer tax _xLaw and legislation _zPhilippines |
||
| 650 |
_aBusiness enterprises _xTaxation _xLaw and legislation _zPhilippines |
||
| 655 | _2lcgft | ||
| 942 |
_2ddc _cBOOK |
||
| 690 | _aBusiness & money | ||