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  <titleInfo>
    <title>Income taxation</title>
    <subTitle>laws, principles and applications : an integrated principle-based approach : a guide to understanding and mastering income tax principles and applications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Banggawan, Rex B., author.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Pasay City</placeTerm>
    </place>
    <publisher>Real Excellence Publishing</publisher>
    <dateIssued>c2021</dateIssued>
    <edition>2021 edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>[xiv], 730 pages ; 23 cm</extent>
  </physicalDescription>
  <tableOfContents>Part 1 : Introductory Concepts
Chapter 1 : Introduction to Taxation
Chapter 2 : Taxes, Tax Laws, and Tax Administration
Part 2 : Income Recognition, Measurement and Reporting, and Taxpayer Classifications
Chapter 3 : Introduction to Income Taxation
Chapter 4 : Tax Schemes, Periods, and Methods and Reporting
Part 3 : Special Income Taxation
Chapter 5 : Final Income Taxation
Chapter 6 : Capital Gains Taxation
Part 4 : Regular Income Taxation
Chapter 7 : Introduction to Regular Income Taxation
Unit 1 : General Rules on Gross Income
Chapter 8 : Regular Income Taxation - Exclusions in Gross Income
Chapter 9 : Regular Income Taxation - Inclusions in Gross Income
Unit 2 : Special Rules on Gross Income
Chapter 10 : Compensation Income
Chapter 11 : Fringe Benefits Taxation
Chapter 12 : Dealings in Properties
Unit 3 : Deductions on Gross Income
Chapter 13-A : Regular Allowable Itemized Deductions
Chapter 13-B : Special Allowable Itemized Deductions and Net Operating Loss Carry-Over
Chapter 13-C : Optional Standard Deductions
Unit 4 : Specific Regular Tax Rules Per Taxpayer Class
Sub-Unit 1 : Special Regular Tax Rules for Individual Taxpayers
Chapter 14 : Individual Income Taxation
Sub-Unit 2 : Special Regular Tax Rules for Corporate Taxpayers
Chapter 15-A : A Corporate Income Taxation-Special Corporations
Chapter 15-B : Corporate Income Taxation-Regular Corporations</tableOfContents>
  <note type="statement of responsibility">Rex B. Banggawan.</note>
  <note>Well organized. Comprehensive. Illustrative. Simplified. CREATE law updated. Self-taught. Designed for OBE.</note>
  <note>Includes bibliographical references.</note>
  <note>In English text.</note>
  <subject>
    <topic>Income tax -- Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <subject>
    <topic>Taxation -- Law and legislation</topic>
    <geographic>Philippines</geographic>
  </subject>
  <classification authority="lcc">F KPM 2832 B36 2021</classification>
  <identifier type="isbn">9789719594000</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">CvSU-CCAT Campus Library.</recordContentSource>
    <recordCreationDate encoding="marc">220523</recordCreationDate>
    <recordChangeDate encoding="iso8601">20231011212410.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">English.</languageTerm>
    </languageOfCataloging>
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