1. General Principlesof TaxationTax 111 – Income TaxationFerdinand C. ImportadoCPA, MBA 2. What are taxes?Taxes are enforced proportionalcontributions from persons and…
I. General Principles A. Definition and Concept of Taxation As a process, it is a means by which the sovereign, through its law-making body, raises revenue to defray the…
Slide 1 Part Nine Customs Duty Accounting Slide 2 Customs Duty Definition Tariff is determined by the customs according to the related laws, to import and export goods and…
TAX REVIEWER DEFINITION OF TAXATION Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon the subjects and objects within…
Slide 1 Part Ten Other types of tax accounting Slide 2 City Maintenance and Construction Tax Definition: City maintenance and construction tax, is the country to engage in…
PART 1 TAXATION REVIEW NOTES By: ATTY. ERWIN D. CABARLES, CPA Partner, Demonteverde Vinco Tuble and Demonteverde Professor, UNO-Recoletos School of Law BAR Reviewer, UNO-Recoletos…