<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00849nam a22002177a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20260818162101.0</controlfield>
  <controlfield tag="008">260818b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">978621045628  Hb. Bp.</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">MMSU</subfield>
    <subfield code="c">ULS</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">KPM 2789 G78 2025 LAW</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Gruba, Lily K.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Guide notes and cases on the general principles of taxation and the organization of the BIR : </subfield>
    <subfield code="b">including amendments pursuant to the TRAIN law, CREATE law, EOPT act, CREATE MORE law, and RPVARA /</subfield>
    <subfield code="c">Lily K. Gruba.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">2025 edition.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Manila, Philippines : </subfield>
    <subfield code="b">Rex Book Store,</subfield>
    <subfield code="c"> 2025.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xiv, 300 pages ;</subfield>
    <subfield code="c">23 cm.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation--Law and legislation--Philippines.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax administration and procedure--Philippines.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">29660</subfield>
    <subfield code="d">29660</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MMSU_COL</subfield>
    <subfield code="b">MMSU_COL</subfield>
    <subfield code="c">CIRCULATION</subfield>
    <subfield code="d">2026-08-18</subfield>
    <subfield code="i">26-0267</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">KPM 2789 G78 2025 LAW</subfield>
    <subfield code="p">42308</subfield>
    <subfield code="r">2026-08-18</subfield>
    <subfield code="w">2026-08-18</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
