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09346nam a22023897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20231110153136.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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160407b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789719924500 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
QCPL |
| Description conventions |
rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.599052 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Aduana, Nick L. |
| 245 ## - TITLE STATEMENT |
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| Title |
Simplified and procedural handbook on income taxation |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd edition |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Quezon City : |
| Name of producer, publisher, distributor, manufacturer |
C & E Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2012] |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xi, 746 pages |
| 336 ## - Content Type |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - Carrier Type |
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| Source |
rdacarrier |
| Carrier type term |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1: Basic principles of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
The need of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Bases of income taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Brief historical background of Philippine revenue laws |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax laws in the Philippines |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Characteristics of income taxation in the Philippines |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Purposes of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Inherent powers of the state |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Stages of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic principles of a sound tax system |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Limitations of the power of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sources of taxation laws |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Interpretation of taxation laws |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Situs of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Means of escape from taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Essential characteristics of taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Canons of taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax distinguished from other charges |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 2: Administrative provisions of income taxation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Definition and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax assesment |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax collection |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Remedios of the Government to enforce tax collection |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Other tax remedies of the government |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Remedies of the taxpayer |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Forfeiture of refund |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Forfeiture of tax credit |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Government offices handling tax administrative functions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Bureau of internal revenue (BIR) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 3: Classification of individual taxpayers |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of individual taxpayers |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Allowable personal exemption |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Guidelines on grant of basic personal exemption |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Guidelines on grant of additional personal exemption |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic guidelines on change of filing status |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Health/hospitalization insurance premium ( HHIP) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxable income based on classification of inividual |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxpayers |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 4: Income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
General classification of income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Requisites for income to be taxable |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of taxable income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Compensation income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Business/Professional income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Gains from dealing in property |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Passive income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Other taxable income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Interest income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Rent income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Dividend income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Annuities |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Prizes and winnings |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Recovery of bad debts written off |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax refund |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Allocation from unidentified gross income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Exclusion from gross income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 5: Gains and losses from dealings in property |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature And Concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Measurement |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Ordinary assets and capital assets |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Ordinary and capital gain (Loss) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic rules on ordinary gains and losses |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic rules on capital gains and losses |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Real property |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Real property classified as held for sale by real estate dealer |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sale of housing unit to the government |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Real property classified as principal residence |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Installment payment of capital gains tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Computation of installment amount of capital gains tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Share of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sale of share of stock through the local stock exchange |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxation in sale of stock through the local stock exchange |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sale of share of stock outside the local stock exchange |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Determination of gain or loss from sale of shares of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Selling price of stock held as capital assets |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Fair market value of shares of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Cost of shares of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Effect of stock divedend |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Limitation of capital losses |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Sale or issurance of shares of stock through IPO |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Wash sale |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Rules on losses from wash sales |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Shares of stock becoming worhless |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Substituted bassic tax-free exhanges |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Substituted basis of securities |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Received by the transferor |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Substituted basic of the transferred property in the hands of the transferee |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
The original basis of property to be tranferred |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Share surrendered upon dissolution and liquidation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Preferred shares of security redeemed for retirement |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Other types of security transaction |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Payment of tax on sale of shares of stock |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Effect of non-payment of tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Penalties |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 6: Fringe Benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax treatment of fringe benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Non-taxable fringe benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
De minimis benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax base and fringe benefits tax rate |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Treatment of fringe benefits tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic procedures in computing fringe benefits tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Monetary value |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Specific types of fringe benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Housing privilege |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Expense account benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Motor vehicle benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Household expense benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Interest on loan at less than market rate benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Membership fess benefit |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Expenses for foreign travel benefit |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Holiday and vacation expenses benefit |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Educational assistance benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Premium in excess of life,health,and non-life insurance benefits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 7: Allowable Deductions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Kinds of deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Optional standard deduction |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Itemized deductions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special deductions |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Non-deductible item |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 8: Income tax of individuaks |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Individual taxpayers required to file an income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Where to file the income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
When to file the income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Substitute filling of income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Miscellaneous provisions on filing the return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Guidelines for handling centavos |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Taxes paid by individual taxpayers |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Factors affecting the computation of income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Composition of income within the philippines |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax credits |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Limitations on tax credit |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Installment payment of income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Basic rules in determining sources of income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 9: Income taxes of partnership estate, and trusts |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of partnership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
General professional partnership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
General co-partnership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Comparisons of general professional partnership and general co-partnership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Co-ownership |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Estate |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Trust |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 10: income tax of corporations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Classification of corporationg |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income tax liability of a corporation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Normal corporate income tax (NCIT) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Minimum corporate income tax (MCIT) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Excess minimum corporate income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Optional gross income tax |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Improperly accumulated earnings tax (IAET) |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Special corporations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Corporate income tax return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Tax credit for corpotations |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 11: Withholding Taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Natures and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Withholding taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income tax payment subject to final and creditable withholding taxes |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Withholding tax on compensation income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Income tax collected at source on compensation income |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Statements and return |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Liability on withholding tax on compensation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Use of exceptional computation |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 12: Compliance Requirements |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Nature and concept |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Keeping og books of account |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Registration requirements |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Philippines |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| Geographic subdivision |
Philippines |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Source of term |
lcgft |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
Business & money |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Book |
