MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02667nam a22003137i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JRU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20161023093528.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150313t2013 xxu||||| |||| 00| 0 eng d |
| 011 ## - LINKING LIBRARY OF CONGRESS CONTROL NUMBER [OBSOLETE] |
|---|
| LC control number |
179947 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789710165094 |
| 040 ## - CATALOGING SOURCE |
|---|
| Description conventions |
rda |
| Transcribing agency |
|
| Language of cataloging |
eng |
|
|---|
| Description conventions |
rda |
| Language of cataloging |
eng |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.052 |
| Item number |
.B188 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ballada, Susan, |
| Relator term |
author. |
| 9 (RLIN) |
112529 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Transfer and business taxation : made easy / |
| Statement of responsibility, etc. |
Susan Ballada, CPA, author, Win Ballada, CPA, MBA, co-author and editor. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Manila, [Philippines] : |
| Name of producer, publisher, distributor, manufacturer |
Domdane Publishers, distributed by: Made Easy Books, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
13th edition. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 volume [various paging] ; |
| Other physical details |
26 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"Comprehensive, understandable, most updated. Includes relevant Supreme Court & Court of Tax Appeals Decisions, Revenue Regulations 1,2,3,6,12 & 13,-2012; 13 & 18-2011, RMC 8, 11, 21, 23, 32, 34, 35, 38, 62, 64, 65, 66-2012, 2012 & 2011 BIR Rulings and other Issuances." -- Cover page. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"The book is the authors contribution to the appreciation of the principles pertaining to estate tax, donor's tax, value-added tax, percentage tax and local direct taxes. They used the Tax Reform Act of 1997 (R.A. 8424) as their framework. Included significant provisions of the New Civil Code and the Family Code of the Philippines in Part I-Estate and Donor's Taxes to enable the students to comprehend the terms prevalent in transfer taxes. The major revisions in Part 2-Business Taxes came from R.A. 9337, the Value-Added Tax Reform Act and from Revenue Regulations 4-2007 and 16-2005 - The Consolidated VAT Regulations, issued by the Department of Finance. In this edition, Revenue Regulations 16-2011 (Adjusted VAT Thresholds, effective Jan. 1, 2012), 11-2011, 10-2011, 7-2010 (for the VAT effects of R.A. 9994, the "Expanded Senior Citizens Act of 2010"); Revenue Memorandum Circulars 39-2007, 18-2010, 22-2010, 39-2010, 49-2010, 15-2011, 31-2011, 34-2011, 36-2011, 39-2011 and 51-201`1; Revenue Memorandum Orders 16-2010 along with numerous Supreme Court, and Court of Tax Appeals Decisions, and BIR Rulings are highlighted. Incorporated also are new required topics on Tax Planning, Community Tax, and Real Estate and other Property Taxes (RPT). For this edition, some actual bar examination questions are included." -- Provided by the author. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
|
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation. |
| 9 (RLIN) |
24531 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ballada, Win, |
| Relator term |
co-author & editor. |
| 9 (RLIN) |
66076 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Print Materials |
| Classification part |
343.052 |
| Item part |
.B188 |
| Call number prefix |
F |
| Call number suffix |
2013 |