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Your Taxmate Says: Accountant’s Version
This book is a product of a decade of experiencing, learning, practicing, and teaching Taxation. Honed by my tax experience in an accounting firm and a law firm, and further solidified at my current tax work with the Court of Tax Appeals, this book is an ever-evolving work of art, a culmination of how my mind works in trying to explain the constructive glory and the destructive fury of taxation.
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Understanding Income Taxation
Bar questions are, likewise, incorporated with the goal of acquainting bar candidates with the types and structures of such examination. Suggested answers are indicated in order to guide the law students in their analysis.
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National Internal Revenue Code
When the 2024 Edition of the 1997 National Internal Revenue Code as amended (NIRC/Tax Code) was published, the amendatory law incorporated therein was Republic Act (RA) No. 11976 or the Ease of Paying Taxes Act. Eight (8) months following said release, 3 major amendatory tax laws were passed introducing major changes to the income tax and value-added tax (VAT) titles of the Code. These RAs are as follows: RA No. 12023 which imposes value added tax (VAT) on digital services effective October 18, 2024; RA No. 12066 or the CREATE MORE (Corporate Recovery and Tax Incentives for Enterprises – Maximize Opportunities for Reinvigorating the Economy) Act effective November 28, 2024; and RA No. 12079 which grants VAT refund to the local purchases worth at least P3,000.00 made by nonresident tourists in the Philippines and taken out of the country within 60 days from purchase, effective December 24, 2024.
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Basic Taxation Law
Basic Taxation Law aims to serve as a handbook for law students and laymen alike who are just starting to navigate the labyrinth of taxation—a course that ordinary mortals might find too complex and incomprehensible—by simplifying the intricate concepts, rules, principles, and procedures without compromising comprehensiveness and detail. It covers the general principles income taxation and the different types of income tax, transfer taxes, value-added tax, local taxation, and tax remedies. It also discusses the constitutional aspects of taxation, as well as the legal doctrines governing these key taxes.
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Taxation Laws in the Philippines
It is undisputed that most students are struggling when it comes to Taxation because of its very technical nature. Because one of my advocacies is to make the study of law easier for everyone, I decided to write this book on Taxation that could certainly be understood by everyone. This book is intended as the first Taxation reference material for law students or anyone who wants to get a bird’s eye view of the subject before going to the regular textbooks. This textbook might not get all the topics in Taxation, but I make sure that it includes all essential topics on the study of the subject which would make the readers understand better the regular textbooks on Taxation.
For the 2025 version, I added the amendments from Ease of Paying Taxes and CREATE MORE Acts.
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The Law on Income Taxation in the Philippines
This book aims to provide law students and practitioners of an updated and comprehensive understanding of Income Taxation in the Philippines. The recent amendments in the National Internal Revenue Code (NIRC) through Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) Law and Republic Act No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Law 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 for the years 2009 to 2019 with suggested answers from the author were also incorporated in this book.
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2024 Amendments to the Tax Code: A Comparative Guide Between the NIRC and EOPT
This latest law introduces substantial amendments to the present National Internal Revenue Code (NIRC)/Tax Code previously amended by the TRAIN (Tax Reform for Acceleration and Inclusion) and CREATE (Corporate Recovery and Tax Incentives for Enterprises) laws, which are favorable and beneficial to the taxpayers. As the acronym EOPT stands for Ease of Paying Taxes, this will make the process of tax compliance, i.e., registration, filing and payment of taxes, easier for the taxpayers. It is worth noting that the new law also adopts a gender fair language, consistent with constitutional policy to recognize fundamental equality between men and women.
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Bar Essentials in Commercial and Taxation Laws
In 2020, the maiden volume of Bar Essentials in Commercial Law was released. Since then, the Supreme Court has made great strides to upgrade legal education and modernize the admission to the practice of law, consistent with the Court’s Strategic Plan for Judicial Innovations (SPJI). Specifically, the Court shifted the framework in the conduct of bar examinations from the
traditional pen-and-paper method to the digital platform. Another shift is from the original eight subjects to six core subjects, with Commercial Law and Taxation Law being conjoined for their close affinity. Remedial law was fused with legal ethics as they complement each other. -
Create Law
Pursuant to the CREATE Act, the powers and functions of the Fiscal Incentives Review Board (FIRB) are enhanced under CREATE as part of its oversight mandate. The FIRB structure under CREATE ensures that apart from tax subsidies, tax incentives are also granted and monitored properly by relevant agencies.
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Taxation Digest (A Bar Examination Reviewer)
This edition has incorporated the salient features of Republic Act No. 10963 otherwise known as the Tax Reform for Acceleration and Inclusion Act (TRAIN ACT), as well as Republic Act No. 11534 otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE ACT). Likewise, the relevant provisions of Republic Act No. 114941 otherwise known as the Bayanihan to Recover as One Act (BARO ACT) affecting the internal revenue taxes have been included.
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Taxation Digest (A C.P.A. Board Examination Reviewer)
This fourth edition has incorporated the salient features of both Republic Act No. 10963 otherwise known as the Tax Reform for Acceleration and Inclusion Act (TRAIN ACT), and Republic Act No. 11534 otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE ACT). Likewise, relevant provisions of Republic Act No. 114941 otherwise known as the Bayanihan to Recover as One Act (BARO ACT) affecting the internal revenue taxes have been included herein.
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Transfer and Business Taxation in the Philippines
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.
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A Quick Index of Revenue Issuances (16th Edition)
A Quick Index of Revenue Issuances 16th edition results from Consuelo Ompoc De-Asis’s strong patriotic duty to her country and countrymen. Her yearly revisions are part of her quest to keep readers up-to-date and improve Philippine taxation laws.
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The General Banking Law Annotated
This humble work is somewhat an expansion of an earlier work I did entitled: “The General Banking Law of 2000” which was annotated with notes principally based on the deliberations of the Philippine Senate.
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Ratio Legis: Banking Laws
The principal purpose of the Ratio Legis is to reinforce the learning process by providing the student with syllabi notes from choice and selected jurisprudence with the end in view of providing context as well as illustrate the various legal concepts, principles and more importantly — the interpretation and application made by the High Court to various issues raised before It throughout our nation’s economic and banking history.
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2021 Updates on the 2005 Revised Rules of the Court of Tax Appeals with Commentary
This book is organized according to the chronological order of the RRCTA with endnotes inserted at the penultimate page of each Rule to upload the pertinent sections of the 2019 Proposed Amendments to the 1997 Rules of Civil Procedure that impact on the existing provisions of the RRCTA. By doing so, it provides a ready reference to the law students as well as tax practitioners on the procedural rules governing the CTA.
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Critical Areas for the Bar: Taxation Law
Legal aspects and issues relevant to knowledge of law as well as legal principles and doctrines are now complicated. Sometimes new laws contradict and make complex simple cases such that students of law are confused on what and how to answer especially TAXATION LAW QUESTIONS.
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Value Added Tax System (National and International Perspectives)
It is therefore essential that lawyers understand the basic principles of laws covering COMPLICATED and HIGHLY TECHNICAL TAXATION PROBLEMS INVOLVING VALUE ADDED TAXES ESPECIALLY PRODUCTS AND SERVICES in the cases that come before them and legal practitioners understand the way in which the courts operate and their high duties to the court. This work forms an important bridge between law on the one hand and everyday development and progress on the other. It is a useful perspective to ensure that developments in law and developments in other fields move together to achieve a better if not the best administration of justice.
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Excise Taxes: National and International Perspective
It is therefore essential that lawyers understand the basic principles of laws covering COMPLICATED and HIGHLY TECHNICAL TAXATION PROBLEMS INVOLVING EXCISE TAXES ESPECIALLY PETROLEUM PRODUCTS in the cases that come before them and legal practitioners understand the way in which the courts operate and their high duties to the court. This work forms an important bridge between law on the one hand and everyday development and progress on the other. It is a useful perspective to ensure that developments in law and developments in other fields move together to achieve a better if not the best administration of justice.
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Principles and Notes of Taxation Law (A Reviewer)
Principles and Notes of Taxation Law (A Reviewer)
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Taxpayer’s Guide (To Registration, Filing and Payment of Taxes)
This current book, TAXPAYER’S GUIDE, still revolves around the common processes underlying tax compliance. These processes, generally covering registration, filing and payment of tax, address the tax obligations of the Filipino taxpayers. However, due to the breadth of the subject matter, the author has limited her discussion to income tax, business tax and withholding tax which are the taxes generally encountered by the taxpaying public.
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Create Act Amends NIRC
Like the 2018 TRAIN edition, this latest edition of the NIRC as amended by the CREATE Act, will be very useful to taxpayers, tax professionals, students and those in the academe and even those in Government. The comparison of the provisions of the NIRC before and after the CREATE Act and related laws known as the Bayanihan One and Bayanihan Two featured as Appendices will surely come in handy for any reader of this book.
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Marriage Between Tax and Technology
Marriage Between Tax and Technology (2023) by Atty. Josephine G. Gomez, LLM
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Taxation Law Vol. 1: General Principles, National Taxation
This Book is the SECOND EDITION of the author’s popular book which was specially written for those who could barely spare time for the review.
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Local Taxation: The WHYs and The HOWs of Local Taxation and Real Property Taxation
The May 9, 2022 elections will see the exercise by the people of their sovereign rights and a display that all government authority emandates from them.
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Statutory and Judicial Quick Guide to Local Government and Real Property Taxation
This 2021 edition of the Statutory and Judicial Quick Guide to Local Government and Real Property Taxation of Justice Japar B. Dimaampao comes out during what could be the worst of time and the best of time for our Local Government Units (LGUs). It is the time of the COVID-19 pandemic, whose end is not yet in sight.