A study on income tax law and accounting: Under the train law - Reyes, Virgilio D. (Manila: GIC Enterprises & Co., Inc., 2019)
Chapter 1. Taxation and income tax --2. Tax on domestic corporations --3. Tax on resident corporations --4. Tax on partnerships --5. Tax on income from employment of a resident citizen of the Philippines --6. Tax on income from self-employment or profession of a resident citizen of the Philippines --7. Tax on a resident citizen of the Philippines when income is mixed or when income is joint with spouse --8. Quarterly and annual income tax return on income from business or profession --9. Gross income: inclusions and exclusions --10. Gains and losses from sales or exchanges of assets --11. Gains and losses from sales or exchanges of assets - sale of property with capital gain tax --12. Gain and losses from sales or exchanges of assets - the asset is ordinary asset --13. Income from business, dividend and interest --14. Income from rent and farming --15. Income from services and other sources --16. Optional standard deduction --17. Itemized deductions, in general --18. Taxes and fringe benefits --19. Interest and losses --20. Bad debts, pension trust and research costs --21. Depreciation, depletion and others --22. Contributions --23. Taxable income and income tax --24. Tax credit for foreign income tax paid --25. Filing of return and payment of tax.
Include appendices
Keywords: Taxation; Taxation -- Law and legislation