TY - BOOK AU - Gloria, Ramelo C., AU - Pantaleon, Aldin L., TI - Simplified income taxation : includes Tax Reform for Acceleration and Inclusion (TRAIN) law, Corp. Recovery and Tax incentives for Enterprises (CREATE) Act : RA No. 11534 (CREATE Law) / SN - 9786218721180 U1 - 336.24 G51 23 PY - 2024/// CY - Quezon City : PB - InfoPage Education Services, Inc., KW - Income taxation KW - Taxation KW - Law and legislation KW - Philippines N1 - Includes bibliographical references; Chapter 1 Introduction to Taxation 1 -- Chapter 2 Basic Income taxation Principles 32 -- Chapter 3 Income Taxation of Individuals 69 -- Chapter 4 Income Taxation of Corporations 97 -- Chapter 5 Computation of Gross Income 137 -- Chapter 6 Deductions from Gross Income 206 -- Chapter 7 Income Taxation Partnerships, Estates and Trusts 255 -- Chapter 8 Tax Returns, Payments, Penalties, and Other Administrative matters 282 -- References; CBA; All programs N2 - "Through this book, we aim to help college and other students, especially those who have limited exposure in accounting, to understand the fundamentals of income taxation in simple and less complex manner. This may also help businessmen, tax practitioners and others who have special interest in business to acquire the required knowledge to be able to know the tax consequences of any business decision that they shall make in their respective organizations." -- Preface ER -