Taxation in the Philippines : local taxation, tariff and customs law, and transfer and business taxation notes and cases / Dina D. Lucenario.

The idea for writing this book came about in connection with the UP Law Centennial Textbook Writing Project and the need to have a textbook on Tax 2, which is one of the incoherent subjects offered in law school. In contrast to Tax 1 which covers only general rpinciples and income taxation, Tax 2 includes various topics on taxation such as transfer taxes, percentage taxes, value-added tax, local tax, real property tax, tariff and customs, tax remedies etc. These topics are independent of each other and follow unique or different principles and doctrines. Essentially, in Tax 2, all those not covered by Tax 1 are lumped together. Volume 1 covers the substantive law portion of Tax 2. Thus, it has discussions on local business taxes, transfer taxes (i.e., donor's tax and estate tax), value-added tax, percentage taxes, excise tax, documentary stamp tax, real property tax, and tariff and customs duties. It focuses on the powers of the taxing authorities, tax rates, computation of taxes and taxable transactions and entities as well as applicable tax exemptions and limitations. Volume 2 covers the procedural law aspects of Tax 2. It is intended to make an innovation in available materials in Tax 2. Unlike currently available books on Tax 2 which approach Tax 2 topics by applicable statues, it focuses solely on tax remedies contained under the Local Government Code, National Internal Revenue Code, Tariff and Customs Code and other related laws. --Preface of the book.