Transfer, business and local taxation /
Ampongan, Omar Erasmo G., author
Transfer, business and local taxation / by Omar Erasmo G. Ampongan - Fifteenth edition - vii, 583 pages : 22 centimeters
Contents: 1. Introduction to Transfer Taxes.-- 2. Basic Concepts of Succession and Will.-- 3. Properties Included in Decedent's Estate.-- 4. Gross Estate (Residency and Citizenship).-- 5. Gross Estate (Property Relations Between Spouses).-- 6. Gross Estate (Exclusions/Exemptions).-- 7. Deductions from Gross Estate.-- 8. Net Estate, Estate Tax and Tax Credit.-- 9. Filing of Return and Payment of Estate Tax.-- 10. Concept of Donation and Donor's Tax.-- 11. Gross Gift.-- 12. Deductions/Exemptions from Gross Gift.-- 13. Computation of Donor's Tax.-- 14. Filing of Return and Payment of Gift Tax.-- 15. Introduction to Value-Added Tax.-- 16. Exemptions from VAT.-- 17. VAT on Sale of Goods or Properties.-- 18. VAT on Sale Services and Use or Lease of Properties.-- 19. VAT on Importation of Goods.-- 20. Accounting for Value-Added Tax.-- 21. VAT Registration and Compliance Requirements.-- 22. Other Percentage Taxes.-- 23. Additions to the Tax (Civil Penalties and Interest).-- 24. Real Property Taxation.-- 25. Other Local Taxes, Fees and Charges.-- 26. Community Tax.
Business -- Taxation
Taxation
BFil. 336.2 / Am74t
Transfer, business and local taxation / by Omar Erasmo G. Ampongan - Fifteenth edition - vii, 583 pages : 22 centimeters
Contents: 1. Introduction to Transfer Taxes.-- 2. Basic Concepts of Succession and Will.-- 3. Properties Included in Decedent's Estate.-- 4. Gross Estate (Residency and Citizenship).-- 5. Gross Estate (Property Relations Between Spouses).-- 6. Gross Estate (Exclusions/Exemptions).-- 7. Deductions from Gross Estate.-- 8. Net Estate, Estate Tax and Tax Credit.-- 9. Filing of Return and Payment of Estate Tax.-- 10. Concept of Donation and Donor's Tax.-- 11. Gross Gift.-- 12. Deductions/Exemptions from Gross Gift.-- 13. Computation of Donor's Tax.-- 14. Filing of Return and Payment of Gift Tax.-- 15. Introduction to Value-Added Tax.-- 16. Exemptions from VAT.-- 17. VAT on Sale of Goods or Properties.-- 18. VAT on Sale Services and Use or Lease of Properties.-- 19. VAT on Importation of Goods.-- 20. Accounting for Value-Added Tax.-- 21. VAT Registration and Compliance Requirements.-- 22. Other Percentage Taxes.-- 23. Additions to the Tax (Civil Penalties and Interest).-- 24. Real Property Taxation.-- 25. Other Local Taxes, Fees and Charges.-- 26. Community Tax.
Business -- Taxation
Taxation
BFil. 336.2 / Am74t