Income taxation /

Tabag, Enrico D.,

Income taxation / Enrico D. Tabag, Earl Jimson R. Garcia, authors. - 2024 edition. - xii, 642 pages : illustrations ; 24 cm.

Fundamental Principles of Taxation
Individual Taxpayers
Fringe Benefit Tax and De Minimis Benefits
Co-Ownership, Estates and Trusts
Income Taxes on Corporations
Partnerships
Gross Income
Inclusions and Exclusions from Gross Income
Dealings in Properties
Deductions from Gross Income
Installment Reporting of Income and Installment Payment of Capital Gains Tax
Income Tax Credit and Optional Standard Deductions (OSD)
Accounting Periods and Methods
Tax Remedies
Tax Incentives under Title XIII of the Tax Code as amended by CREATE Act
Barangay Micro Business Enterprise (BMBE)

This book entitled "Income Taxation, is primarily intended to address the needs of students taking up B.S. Accountancy, B.S. Management Accounting, B.S. Accounting Information Technology, B.S. Accounting Technology, and other Business Courses offering taxation subjects. Likewise, this educational material licensure examination, tax practitioners, as well as other professionals in various fields who wish to have knowledge on the concepts and application of income tax law in the Philippines.

College of Business and Accountancy Bachelor of Science in Accountancy


English

9786219689311


Income tax--Philippines.--Law and legislation

343.599052 T11 / 2024