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