TY  - GEN
AU  - Dimaampao,Japar B.
TI  - Tax principles and remedies
SN  - 9789712358968
AV  - KPM 2790  D56 2011
PY  - 2011///
CY  - Manila, PH : 
PB  - Rex Book Store
KW  - Taxation
KW  - Law and legislation
KW  - Philippines
KW  - Cases
N1  - Includes appendices; Chapter I. General principles -- I. Taxation defined -- II. Basis of taxation -- III. Nature of the taxing power -- IV. Aspects, processes, phases of taxation -- V. Purposes of taxation -- VI. Extent of the taxing power -- VII. Principles of a sound tax system -- VIII. Taxation distinguished from other inherent powers and impositions -- IX. Limitations on the taxing power -- XI. Concept of double taxation -- XII. Tax evasion and tax avoidance -- XIII. Doctrine of imprescriptibility -- XIV. Nature and prospectivity of tax laws -- XV. Taxpayer's suit, requisites -- Chapter II. Tax remedies -- I. Remedies of the government -- II. Statute of limitations -- III. Taxpayer's remedies -- Chapter III. The new court of tax appeals.
ER  -