TY - BOOK AU - Banggawan,Rex B. TI - Business and transfer taxation : : laws principles and applications : with tax remedies SN - 9789719594017 AV - 343.599053 B22t 2015 PY - 2015/// CY - Pasay City PB - Real Excellence Publishing KW - Inheritanxe and transfer tax KW - Law and legislation KW - Philippines KW - Business enterprises KW - Taxation N1 - Introduction to consumption taxes -- The value added tax on importation -- Introduction to business taxation -- Exempt sales -- The percentage tax -- Introduction to the value added tax -- Output VATt-regular sales -- Output VAT-zero-rated sales -- Input VAT -- VAT payable and other requirements -- Introduction to transfer taxation -- The concept of succession and estate tax -- Gross estate-the common rules -- Gross estate-special rules for married decedents -- Deduction from gross estate -- Estate tax payable -- Introduction to donation & donor`s tax -- Donor`s tax -- Tax remedies ER -