Income taxation made easy

Ballada, Susan

Income taxation made easy Susan Ballada, Win Lu Ballada. - xiv, 407 p. : 26 cm.

Comprehensive yet easy to understand most updated, reliable, tested and proven effective.

additional withholding taxes and the basic issues in the Supreme Court ruling on the Meralco refund and among others. bad debts computerized accounting systems EAR guidelines on capital and ordinary assets MCIT-related definition of gross receipts and cost of services per industry including PAL sources of tax authority, tax vs. GAAP and GAAS, types of tax rate structure, incentives, tax planning, remedies, recent BIR Programs (e.g. CTRP, MTCVD, BIR-On-Wheels, VAAP, E-broadcast), double taxation The framework of this book is based on Tax Reform Act of 1997 (R.A. No. 8424). It includes salient features of pertinent court rulings, revenue regulations, revenue rulings, revenue memorandum circulars, orders and bulletins released as at date of revision. In particular, this 6th edition provides tax treatment of software, non-stock/non-profit educational institutions and corporations

HJ 3512 / .B21 2004