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This document outlines the course for Taxation Law 1. It covers general principles of taxation such as definitions, concepts, purposes and theories of taxation. It also discusses the organization and functions of the Bureau of Internal Revenue including the rule-making authority of the Secretary of Finance and powers of the Commissioner of Internal Revenue. Finally, it outlines the topics to be covered for income taxation including definitions, gross income, deductions, taxes on individuals, corporations, p

Author

Donna Dumaliang

Language

EN