TY  - BOOK
AU  - Ballada, Susan 
TI  - Income taxation made easy
AV  - HJ 3512 .B21 2004
PY  - 2004///
CY  - [S.l.]
PB  - DomDane Pub., & Made Easy Books
N1  - Comprehensive yet easy to understand most updated, reliable, tested and proven effective
N2  -  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
ER  -