>>>The Fundamentals of Taxation

The Fundamentals of Taxation

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Hector S. De Leon &
Hector S. De Leon Jr.

The authors adopt a comprehensive approach to the subject, in order to prepare the candidates for the BAR and CPA examinations.

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The Fundamentals of Taxation

The Fundamentals of Taxation

Hector S. De Leon &
Hector S. De Leon Jr.

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04-TX-00016

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Ideal for candidates for Bar and CPA Exams, the book is a comprehensive review and treatment of taxation in terms of content and scope.

The authors adopt a comprehensive approach to the subject, in order to prepare the candidates for the BAR and CPA examinations.

Table of Contents

Chapter I: General Principles
A. Concept, Nature, and Characteristics of Taxation and Taxes
B. Classifications and Distinctions
C. Limitations on the Power of Taxation
D. Situs of Taxation and Double Taxation
E. Forms of Escape from Taxation
F. Exemption from Taxation
G. Nature, Construction, Application, and Sources of Tax Laws

Chapter II: National Taxation
A.  Preliminary Topics
B.  Income Tax
C.  Estate Tax
D.  Donor’s Tax
E.  Value-Added Tax
F.  Other Percentage Taxes
G.  Excise Taxes on Certain Goods
H.  Documentary Stamp Tax
I.   Customs Duties
J.   Sugar Adjustment Taxes
K.   Taxes on Narcotic Drugs
L.   Travel Tax
M.  Motor Vehicle User’s Charge
N.  Energy Taxes

Chapter III: Tax Administration and Procedure
A. Functions and Agencies Involved
B. Assessment of Taxes
C. Collection of Taxes
D. Distraint of Personal Property
E. Levy of Real Property
F. Enforcement of Forfeiture
G. Enforcement of Tax Lien
H. Compromise and Abatement of Tax Liability/ Refund or Credit of Taxes
I. Other Administrative Remedies
J. Judicial Remedies
K. Prescriptive Rules
L. Remedies of the Taxpayer under the Tax code

M. Remedies of the Taxpayer under Special Tax Laws
N. Proceedings under the Tariff and Customs Code
O. The Court of Tax Appeals
P. Books of Accounts and Records

Chapter IV: Local Taxation
A. Introduction
B. Local Taxing Power in General
C. Taxing and Other Revenue- Raising Powers of Provinces
D. Taxing and Other Revenue-Raising Powers of Municipalities
E. Taxing and Other Revenue-Raising Powers of Cities
F. Taxing and Other Revenue-Raising Powers of Barangays
G. Common Revenue-Raising Powers
H. Community Tax
I. Collection of Taxes
J. Civil Remedies for Collection of Revenues
K. Taxpayer’s Remedies
L. Real Property Taxes

ISBN979-971-23-6240-8
Author(s)Hector S. De Leon & Hector S. De Leon Jr.
Copyright2012
Professor's Kitwith Professor's Kit *If you order 50 copies or more.

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 The Fundamentals of Taxation

The Fundamentals of Taxation

Hector S. De Leon &
Hector S. De Leon Jr.

The authors adopt..

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