Description
This book aims to provide law and accountancy students and tax practitioners of an updated and comprehensive understanding of Transfer and Business Taxation in the Philippines. The recent amendments in the National Internal Revenue Code (NIRC) through Republic Act (R.A.) No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) Law, R.A. No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, and R.A. No. 11976 or the Ease of Paying Taxes Act were incorporated in this book together with the latest Revenue Regulations, Revenue Memorandum Orders and Revenue Memorandum Circulars of the Bureau of Internal Revenue. Furthermore, the latest Philippine Supreme Court decisions on tax cases together with the landmark cases were also discussed in this book. Philippine Bar Examination Questions on Taxation for the years 2010 to 2023 with suggested answers from the author were also included in this book.
