TY  - BOOK
AU  - Ampongan, Omar Erasmo G.
TI  - Transfer, business and local taxation
AV  - KPM 2830 .A47 2023 
PY  - 2023///
CY  - [place of publication not identified]
PB  - [publisher not identified]
KW  - BUSINESS ENTERPRISES --TAXATION--LAW AND LEGISLATION --PHILIPPINES
KW  - BUSINESS TAX. 3. INHERITANCE
N1  - 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. Concepts 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 of 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 -- 26. Community tax
ER  -