>>>>Basic Approach in Income Taxation [Paperbound]

Basic Approach in Income Taxation [Paperbound]

The passage of R.A. No. 10963 otherwise known as the “Tax Reform Act for Acceleration and Inclusion (TRAIN)” whistles for the publication of this 2018 edition to reflect the amendments to income tax law.
By the same token, this new lexicon brings to light decisional rules on the withholding tax system, non-stock, non-profit charitable institutions, offline international air carrier, Gross Philippine Billings, redemption of stock dividends, allowable deductions (statutory test), and gain on sale of equipment and machinery.
True to form, this compendium explains these updates on jurisprudence with edification.
Rivetingly, the author propounds a simplified discussion on Revenue Memorandum Order No. 44-2016 particularly on non-stock, non-profit corporations and associations, tax benefits from sale-leaseback transactions, and minimum wage earner’s exemption.

Author(s)Justice Japar B. Dimaampao
Page count304
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