Business and transfer taxation : laws, principles and applications with tax remedies : an integrated principle-based approach /
Banggawan, Rex B.
Business and transfer taxation : laws, principles and applications with tax remedies : an integrated principle-based approach / by Rex B. Banggawan. - Pasay City : Real Excellence Pub., , c2019 - 729 pages ; 23 cm
Part I: Business taxation -- Unit 1 - Introduction to consumption taxes -- Introduction to consumption taxes -- Unit 2 - Consumption tax on importation -- The value-added tax on importation -- Unit 3 - Consumption tax on sales -- Introduction to business taxation -- Sub-Unit 1: Exempt sales -- Exempt sales -- Sub-Unit 2: Percentage tax -- The percentage tax -- Sub-Unit 3: The VAT on sales -- Introduction to the value added tax -- Output VAT - regular sales -- Output VAT - zero-rated sales -- Input VAT -- VAT payable and other requirements -- Unit 4 Excise tax on certain goods or services -- Excise tax -- Part II: Transfer taxation -- Unit 1 - Introduction to transfer tax -- Introduction to transfer taxation -- Unit 2 - Estate tax -- The concept of succession and estate tax -- Gross estate - common rules -- Gross estate - special rules for married decedents -- Deductions from gross estate -- Estate tax payable -- Unit 2 - Donor's tax -- Introduction to donation & donor's tax -- Donor's tax -- Part III: Documentary stamp tax -- Documentary stamp tax -- Part IV: Tax remedies -- Tax remedies.
"A guide to understanding and mastering income tax principles and applications for accountancy, finance, business including law students, tax payers and tax preparers."--Title page.
"This book is a principle-based structural presentation of Business and Transfer Taxation. It is aimed to provide readers with a thorough understanding and mastery of Business and Transfer Taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentation of the topics promote easier understanding, mastery and long term retention. The book thoroughly discussed updates in details and connects theory and practice by providing detailed practical application of tax rules. It is self-taught. Readers can learn business and transfer taxation even with minimal teacher supervision."--Back cover
9789719594017
Business enterprises--Taxation--Law and legislation--Philippines
Business enterprises--Problems, exercises, etc.
KPM3110 / B22 2019
Business and transfer taxation : laws, principles and applications with tax remedies : an integrated principle-based approach / by Rex B. Banggawan. - Pasay City : Real Excellence Pub., , c2019 - 729 pages ; 23 cm
Part I: Business taxation -- Unit 1 - Introduction to consumption taxes -- Introduction to consumption taxes -- Unit 2 - Consumption tax on importation -- The value-added tax on importation -- Unit 3 - Consumption tax on sales -- Introduction to business taxation -- Sub-Unit 1: Exempt sales -- Exempt sales -- Sub-Unit 2: Percentage tax -- The percentage tax -- Sub-Unit 3: The VAT on sales -- Introduction to the value added tax -- Output VAT - regular sales -- Output VAT - zero-rated sales -- Input VAT -- VAT payable and other requirements -- Unit 4 Excise tax on certain goods or services -- Excise tax -- Part II: Transfer taxation -- Unit 1 - Introduction to transfer tax -- Introduction to transfer taxation -- Unit 2 - Estate tax -- The concept of succession and estate tax -- Gross estate - common rules -- Gross estate - special rules for married decedents -- Deductions from gross estate -- Estate tax payable -- Unit 2 - Donor's tax -- Introduction to donation & donor's tax -- Donor's tax -- Part III: Documentary stamp tax -- Documentary stamp tax -- Part IV: Tax remedies -- Tax remedies.
"A guide to understanding and mastering income tax principles and applications for accountancy, finance, business including law students, tax payers and tax preparers."--Title page.
"This book is a principle-based structural presentation of Business and Transfer Taxation. It is aimed to provide readers with a thorough understanding and mastery of Business and Transfer Taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentation of the topics promote easier understanding, mastery and long term retention. The book thoroughly discussed updates in details and connects theory and practice by providing detailed practical application of tax rules. It is self-taught. Readers can learn business and transfer taxation even with minimal teacher supervision."--Back cover
9789719594017
Business enterprises--Taxation--Law and legislation--Philippines
Business enterprises--Problems, exercises, etc.
KPM3110 / B22 2019