A Treatise on Philippine internal revenue taxes /
Recalde, Eric R.
A Treatise on Philippine internal revenue taxes / Eric R. Recalde. - Revised edition. - Manila, Philippines : Rex Book Store, c2022. - xviii, 877 pages ; 24 cm
Cover page: 2022 edition
Includes bibliographical references.
Chapter 1. Philippine Tax System Overview
Chapter 2. Income Taxepayers
Chapter 2A. Individual Taxepayers
Chapter 2B Fiduciary Taxpayers
Chapter 2C. Employees Trust
Chapter 2D. Domestic Corporations
Chapter 2E. Foreign Corporation
Chapter 3. Persons Enjoying Special Tax Treatment
Chapter 4. Gross Income and Taxable Income
Chapter 4A.Compensation Income
Chapter 4B.Professional and Other Income from Personal Services
Chapter 4C Business Profits
Chapter 4D.Income from Debt Instrument
Chapter 4E.Gains from Sale of Shares
Chapter 4F.Dividends
Chapter 4G.Gains from Dealing in Properties
Chapter 4H.Exchange of Property
Chapter 4I. Rents and Royalties
Chapter 4J. Miscellaneous Income
Chapter 5.Allowable Deduction
Chapter 5A. ordinary and necessary
Chapter 5B. interest
Chapter 5C.Taxes
Chapter 5D. Losses
Chapter 5E. Bad Debts
Chapter 5F. Allocation of Deferred Costs
Chapter 5G. Charitable and Other Contributions
Chapter 6. Minimum Corporate Income Tax
Chapter 7.Tax Treaties
Chapter 8. Estate Tax
Chapter 9.Donor Tax
Chapter 10. Value Added Tax
Chapter 10A. A Vat on Sale of Goods or Properties
Chapter 10B. VAT on Importation of Goods
Chapter 10C. VAT on Sale of Services and Use or Lease of Properties
Chapter 10d. Zero Rated Sales
Chapter10E. Exempt Transactions
Chapter10F. Tax Credits
Chapter11. Percentage Taxes
Chapter12. Exercise Taxes
Chapter12A. Alcohol Products
Chapter12B.Tobacco Products
Chapter12C.Petroleum Products
Chapter12D.Automobiles
Chapter12.E.Non-Essential Goods and Services
Chapter12-F Mineral product's
Chapter13. Documentary Stamp Tax
Chapter14.Special Tax
9876210443073 (hardbound)
Tax administration and procedure--Philippines
Revenue-- Laws and legislation--Philippines
Internal revenue law--Philippines
KPM2810 / R24 2022
A Treatise on Philippine internal revenue taxes / Eric R. Recalde. - Revised edition. - Manila, Philippines : Rex Book Store, c2022. - xviii, 877 pages ; 24 cm
Cover page: 2022 edition
Includes bibliographical references.
Chapter 1. Philippine Tax System Overview
Chapter 2. Income Taxepayers
Chapter 2A. Individual Taxepayers
Chapter 2B Fiduciary Taxpayers
Chapter 2C. Employees Trust
Chapter 2D. Domestic Corporations
Chapter 2E. Foreign Corporation
Chapter 3. Persons Enjoying Special Tax Treatment
Chapter 4. Gross Income and Taxable Income
Chapter 4A.Compensation Income
Chapter 4B.Professional and Other Income from Personal Services
Chapter 4C Business Profits
Chapter 4D.Income from Debt Instrument
Chapter 4E.Gains from Sale of Shares
Chapter 4F.Dividends
Chapter 4G.Gains from Dealing in Properties
Chapter 4H.Exchange of Property
Chapter 4I. Rents and Royalties
Chapter 4J. Miscellaneous Income
Chapter 5.Allowable Deduction
Chapter 5A. ordinary and necessary
Chapter 5B. interest
Chapter 5C.Taxes
Chapter 5D. Losses
Chapter 5E. Bad Debts
Chapter 5F. Allocation of Deferred Costs
Chapter 5G. Charitable and Other Contributions
Chapter 6. Minimum Corporate Income Tax
Chapter 7.Tax Treaties
Chapter 8. Estate Tax
Chapter 9.Donor Tax
Chapter 10. Value Added Tax
Chapter 10A. A Vat on Sale of Goods or Properties
Chapter 10B. VAT on Importation of Goods
Chapter 10C. VAT on Sale of Services and Use or Lease of Properties
Chapter 10d. Zero Rated Sales
Chapter10E. Exempt Transactions
Chapter10F. Tax Credits
Chapter11. Percentage Taxes
Chapter12. Exercise Taxes
Chapter12A. Alcohol Products
Chapter12B.Tobacco Products
Chapter12C.Petroleum Products
Chapter12D.Automobiles
Chapter12.E.Non-Essential Goods and Services
Chapter12-F Mineral product's
Chapter13. Documentary Stamp Tax
Chapter14.Special Tax
9876210443073 (hardbound)
Tax administration and procedure--Philippines
Revenue-- Laws and legislation--Philippines
Internal revenue law--Philippines
KPM2810 / R24 2022