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Tax rights and remedies : with bookkeeping regulations, Taxpayers' Bill of Rights, Republic Act No. 9337 (VAT Law of 2005) / Victorino C. Mamalateo

By: Mamalateo, Victorino C [author].

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BookPublisher: [Quezon City] : Victorino C. Mamalateo, [2005]Description: xxviii, 894 pages.Content type: text Media type: unmediated Carrier type: volumeISBN: 9719332506.Subject(s): Taxation -- Law and legislation -- Philippines | Business & money

Contents:

Part 1. Powers of the commissioner

BIR organizational structure

Primary powers of the commissioner

Secondary powers of the commissioner

Part 2. Administrative requirements

Registration of taxpayers

Keeping of books of accounts

Invoices and receipts

Cash register machines, point-of-sale machines, and computerized accounting systems

Filing of income and withholding tax returns

Filing of transfer and business tax returns

Part 3. Tax audits and third party information

Tax audit programs

Audit notices to examine books and records

Conduct of tax audit and reporting requirements

Third party information

Part 4. Bases of assessments

Assessment : income and withholding tax

Assessment : transfer and business taxes

Part 5. Remedies of the government

Administrative remedies of the government

Judicial remedies of government

Civil and criminal penalties

Part 6. Remedies of taxpayers

Administrative remedies of taxpayers

Tax refund or credit

List(s) this item appears in: New Acquisitions (2nd Quarter of 2023)

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Item type	Current location	Collection	Call number	Status	Date due	Barcode	Item holds
Book	Main Library Law Research Center	LRC	LRC 343.59904 M263t 2005 (Browse shelf)	Available		126113d

Total holds: 0