Business Taxation
CONTENTS CONTENTS
PREFACE
v
FEATURES
vii
CHAPTER 1 INTRODUCTION TO BUSINESS TAXES
1
CHAPTER 2 VAT IN GENERAL
12
CHAPTER 3 VAT ON SALE OF GOODS AND REAL PROPERTY
24
CHAPTER 4 VAT ON SALE OF SERVICES
40
CHAPTER 5 ZERO-RATED SALES
50
CHAPTER 6 VAT ON IMPORTATION
58
CHAPTER 7 OUTPUT AND INPUT TAXES
69
CHAPTER 8 VAT-EXEMPT TRANSACTIONS
83
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CHAPTER 9 REGISTRATION AND COMPLIANCE REQUIREMENTS
97
CHAPTER 10 WITHHOLDING AND REMITTANCE OF VAT
110
CHAPTER 11 VAT REFUND OR TAX CREDITS
117
CHAPTER 12 PERCENTAGE TAXES, EXCISE TAXES, AND DOCUMENTARY STAMP TAXES
125
CHAPTER 13 LOCAL TAXES
138
CHAPTER 14 REAL PROPERTY TAXATION
160
APPENDICES
178
GLOSSARY
179
BIBLIOGRAPHY
181
IMAGE ATTRIBUTION
183
INDEX
184
2025 Higher Education Learning Solutions for the Business and Accountancy Program 25
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