Simplified and procedural handbook on transfer and business taxation /

Aduana, Nick L.

Simplified and procedural handbook on transfer and business taxation / by Nick L. Aduana. - 3rd edition - Quezon City : C & E Publishing, Inc. , 2016 - xxiii, 759 pages : illustrations ; 22 cm.

Includes bibliographical references and index.

Chapter 1: Introduction to business taxes --
Chapter 2: Introduction to value-added tax --
Chapter 3: VAT on sale of goods or properties --
Chapter 4: VAT on sale of services and on importation --
Chapter 5: Percentage tax --
Chapter 6: Introduction to transfer taxes --
Chapter 7: Estate tax: gross estate and property relations --
Chapter 8: Estate tax: deductions and net estate --
Chapter 9: Donor’s tax --
Chapter 10: Community tax.


All the more providing knowledge and developing technical skills in handling taxes, this third edition of Simplified and Procedural Handbook on Transfer and Business Taxation focuses on business taxation and the governing rules and regulations covering estate and donor's tax. It incorporates as well revenue regulations and issuances released by the Bureau of Intemal Revenue on threshold amounts and activities subject to and exempt from tax, among others. To effectively discuss business taxation principles and concepts, varied illustrations with analysis and explanation are presented. These examples highlight the significance and applicability of the topic in real business scenarios. End-of-chapter exercises are also included to gauge students' comprehension.
This book is useful to students of business administration and management courses and reviewers preparing for the CPA licensure exams.

9789719804185


Inheritance and transfer tax--Law and legislation--Philippines
Business enterprises--Law and legislation--Philippines--Taxation
Taxation--Philippines--Handbooks, manuals. etc.
Tax administration and procedure--Philippines--Handbooks, manuals, etc.

KPM2790 / Ad9 2016
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