Divina, Nilo T.

Compendious bar reviewer on taxation law : based on bar exam syllabus / Nilo T. Divina and [7 others] - Twenty Twenty Three Edition - xxiii, 430 pages ; 24 cm. - Divina Bar Review Series .

I. General principles -- A. Power of taxation as distinguished from police power and eminent domain -- B. Inherent and constitutional limitations of taxation -- C. Requisites of a valid tax -- D. Tax as distinguished from other forms of exactions -- E. Kinds of taxes -- F. Doctrines in taxation -- II. National taxation -- A. Taxing authority -- B. Income Tax -- C. value-Added tax -- D. Tax remedies under the national internal revenue -- III. Local taxation -- A. Local government taxation -- B. Real property taxation -- IV. Judicial remedies -- A. Court of tax appeals -- B. Procedures.

9786210220650


Taxation --Philippines --Law and legislatation
Taxation law --Philippines

KPM2790 / D68 2023