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008 140220n 000 0 eng d
040 _erda
050 _aHJ 3512
_b.B21 2004
100 _aBallada, Susan
_942312
245 0 _aIncome taxation made easy
_cSusan Ballada, Win Lu Ballada.
264 _a[S.l.] :
_bDomDane Pub., & Made Easy Books,
_c2004
300 _axiv, 407 p. :
_c26 cm.
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
500 _aComprehensive yet easy to understand most updated, reliable, tested and proven effective.
520 _a additional withholding taxes
520 _a and the basic issues in the Supreme Court ruling on the Meralco refund and among others.
520 _a bad debts
520 _a computerized accounting systems
520 _a EAR
520 _a guidelines on capital and ordinary assets
520 _a MCIT-related definition of gross receipts and cost of services per industry including PAL
520 _a 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
520 _aThe 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
942 _cFIL
999 _c83616
_d83616