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Income taxation / Enrico D. Tabag, Earl Jimson R. Garcia.

By: Contributor(s): Quezon City, [Philippines] : Maxcor Publishing House, [2016]Edition: 2016 editionDescription: [xiii], 526 pages ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9786219522908
Subject(s): DDC classification:
  • 343.052 .T112 2016
Summary: The discussions and the order of the topics discussed in this book were mostly lifted from the National Internal Revenue Code of 1997 (RA8424 as amended) otherwise known as the "Tax Code of the Philippines" including its implementing rules and regulations. Related revenue memorandum circulars (RMCs), revenue memorandum orders (RMOs), as well as BIR revenue rulings. Cases decided by the Supreme Court in relation to the different topics in income taxation were also integrated. The exercises have been designed to test and further enhance the understanding of the reader in the different aspects of income taxation. Recent changes in the tax code related to income taxation were already integrated. RA 10754 amending the Magna Carta for PWDs, RA 10653 increasing the ceiling of exempt bonuses and other benefits from P32.000 to P82,000, RR 1-2015 (De Minimis Benefits), RA 10165 (An Act to Strengthen and Propagate Foster Care), RR 18-2013 (Tax Remedies), RA 10738 (Income and Business Taxes on International Carriers), RMO 24-2013/RMC 19-=21015 (eFiling, e-BIR Forms) and the like."-- The Authors
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Holdings
Item type Current library Call number Status Date due Barcode
Print Materials Main Library Filipiniana Section 343.052 .T112 2016 (Browse shelf(Opens below)) Available 0116929

Includes bibliographical references (page [527])

The discussions and the order of the topics discussed in this book were mostly lifted from the National Internal Revenue Code of 1997 (RA8424 as amended) otherwise known as the "Tax Code of the Philippines" including its implementing rules and regulations. Related revenue memorandum circulars (RMCs), revenue memorandum orders (RMOs), as well as BIR revenue rulings. Cases decided by the Supreme Court in relation to the different topics in income taxation were also integrated. The exercises have been designed to test and further enhance the understanding of the reader in the different aspects of income taxation. Recent changes in the tax code related to income taxation were already integrated. RA 10754 amending the Magna Carta for PWDs, RA 10653 increasing the ceiling of exempt bonuses and other benefits from P32.000 to P82,000, RR 1-2015 (De Minimis Benefits), RA 10165 (An Act to Strengthen and Propagate Foster Care), RR 18-2013 (Tax Remedies), RA 10738 (Income and Business Taxes on International Carriers), RMO 24-2013/RMC 19-=21015 (eFiling, e-BIR Forms) and the like."-- The Authors

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