by Justice Japar B. Dimaampao
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Taxation, like any other field of law, is dynamic. Jurisprudential pronouncements of the Supreme Court continue to enrich and invigorate this subject. The revision of this book is impertive to incorporate recent doctrinal rulings in this field.
The 2015 edition discusses the exemption from taxation granted to charitable institutions, to various instrumentalities of the national government and to non-stock and non-profit educational institutions. Another significant addition to this edition is the compendious discussion on the Doctrune of Supremacy of the National Government over Local Governments, Doctrine of Equitable Recoupment, progressive taxation, nature of coconut levy fund, and the imprescriptibility of improper accumulation of earnings ta. Pertinent discussions on tax pyramiding, tax amnesty, preliminary assessment notice, and the reliefs from double taxation were incorporated in this edition.
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