MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03865nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220918184041.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220526b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789719594017 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CvSU Main Campus Library |
| Description conventions |
rda |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KPM3110 |
| Item number |
B22 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
24430 |
| Personal name |
Banggawan, Rex B. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Business and transfer taxation : |
| Remainder of title |
laws, principles and applications with tax remedies : an integrated principle-based approach / |
| Statement of responsibility, etc. |
by Rex B. Banggawan. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Pasay City : |
| Name of publisher, distributor, etc. |
Real Excellence Pub., , |
| Date of publication, distribution, etc. |
c2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
729 pages |
| Other physical details |
; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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.<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"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.<br/>"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<br/> |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
REX ADB STORES & SERVICES, INC. |
| Method of acquisition |
Purchased |
| Date of acquisition |
12/17/2020 |
| Accession number |
78588 |
| Owner |
pnr |
| Purchase price |
PHP 595.00 |
| Extent |
copy 1 |
| PO No. |
2020-11-425 |
| ICS or PAR No. |
2020-1-0316 |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
REX ADB STORES & SERVICES, INC. |
| Method of acquisition |
Purchased |
| Date of acquisition |
12/17/2020 |
| Accession number |
78589 |
| Owner |
pnr |
| Purchase price |
PHP 595.00 |
| Extent |
copy 2 |
| PO No. |
2020-11-425 |
| ICS or PAR No. |
2020-1-0316 |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
REX ADB STORES & SERVICES, INC. |
| Method of acquisition |
Purchased |
| Date of acquisition |
12/17/2020 |
| Accession number |
78590 |
| Owner |
pnr |
| Purchase price |
PHP 595.00 |
| Extent |
copy 3 |
| PO No. |
2020-11-425 |
| ICS or PAR No. |
2020-1-0316 |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
REX ADB STORES & SERVICES, INC. |
| Method of acquisition |
Purchased |
| Date of acquisition |
12/17/2020 |
| Accession number |
78591 |
| Owner |
pnr |
| Purchase price |
PHP 595.00 |
| Extent |
copy 4 |
| PO No. |
2020-11-425 |
| ICS or PAR No. |
2020-1-0316 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
319 |
| Topical term or geographic name entry element |
Business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Philippines |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
319 |
| Topical term or geographic name entry element |
Business enterprises |
| Form subdivision |
Problems, exercises, etc. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=05a01bb009cb611ca6c2e820a43bd0f0">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=05a01bb009cb611ca6c2e820a43bd0f0</a> |
| Link text |
Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
