Income taxation : laws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications /
Banggawan, Rex B., author.
Income taxation : laws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications / Rex B. Banggawan. - 2021 edition. - Pasay City : Real Excellence Publishing, c2021. - [xiv], 730 pages ; 23 cm
Well organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.
Includes bibliographical references.
Part 1 : Introductory Concepts
Chapter 1 : Introduction to Taxation
Chapter 2 : Taxes, Tax Laws, and Tax Administration
Part 2 : Income Recognition, Measurement and Reporting, and Taxpayer Classifications
Chapter 3 : Introduction to Income Taxation
Chapter 4 : Tax Schemes, Periods, and Methods and Reporting
Part 3 : Special Income Taxation
Chapter 5 : Final Income Taxation
Chapter 6 : Capital Gains Taxation
Part 4 : Regular Income Taxation
Chapter 7 : Introduction to Regular Income Taxation
Unit 1 : General Rules on Gross Income
Chapter 8 : Regular Income Taxation - Exclusions in Gross Income
Chapter 9 : Regular Income Taxation - Inclusions in Gross Income
Unit 2 : Special Rules on Gross Income
Chapter 10 : Compensation Income
Chapter 11 : Fringe Benefits Taxation
Chapter 12 : Dealings in Properties
Unit 3 : Deductions on Gross Income
Chapter 13-A : Regular Allowable Itemized Deductions
Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over
Chapter 13-C : Optional Standard Deductions
Unit 4 : Specific Regular Tax Rules Per Taxpayer Class
Sub-Unit 1 : Special Regular Tax Rules for Individual Taxpayers
Chapter 14 : Individual Income Taxation
Sub-Unit 2 : Special Regular Tax Rules for Corporate Taxpayers
Chapter 15-A : A Corporate Income Taxation-Special Corporations
Chapter 15-B : Corporate Income Taxation-Regular Corporations
In English text.
9789719594000
Income tax -- Law and legislation--Philippines.
Taxation -- Law and legislation--Philippines.
Accountancy, Bachelor of Science in. --Income Taxation.--AE26
(CBA-Acct) KPM 2832 / .2021 B36
Income taxation : laws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications / Rex B. Banggawan. - 2021 edition. - Pasay City : Real Excellence Publishing, c2021. - [xiv], 730 pages ; 23 cm
Well organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.
Includes bibliographical references.
Part 1 : Introductory Concepts
Chapter 1 : Introduction to Taxation
Chapter 2 : Taxes, Tax Laws, and Tax Administration
Part 2 : Income Recognition, Measurement and Reporting, and Taxpayer Classifications
Chapter 3 : Introduction to Income Taxation
Chapter 4 : Tax Schemes, Periods, and Methods and Reporting
Part 3 : Special Income Taxation
Chapter 5 : Final Income Taxation
Chapter 6 : Capital Gains Taxation
Part 4 : Regular Income Taxation
Chapter 7 : Introduction to Regular Income Taxation
Unit 1 : General Rules on Gross Income
Chapter 8 : Regular Income Taxation - Exclusions in Gross Income
Chapter 9 : Regular Income Taxation - Inclusions in Gross Income
Unit 2 : Special Rules on Gross Income
Chapter 10 : Compensation Income
Chapter 11 : Fringe Benefits Taxation
Chapter 12 : Dealings in Properties
Unit 3 : Deductions on Gross Income
Chapter 13-A : Regular Allowable Itemized Deductions
Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over
Chapter 13-C : Optional Standard Deductions
Unit 4 : Specific Regular Tax Rules Per Taxpayer Class
Sub-Unit 1 : Special Regular Tax Rules for Individual Taxpayers
Chapter 14 : Individual Income Taxation
Sub-Unit 2 : Special Regular Tax Rules for Corporate Taxpayers
Chapter 15-A : A Corporate Income Taxation-Special Corporations
Chapter 15-B : Corporate Income Taxation-Regular Corporations
In English text.
9789719594000
Income tax -- Law and legislation--Philippines.
Taxation -- Law and legislation--Philippines.
Accountancy, Bachelor of Science in. --Income Taxation.--AE26
(CBA-Acct) KPM 2832 / .2021 B36