Description
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. The author’s objective in writing this Book is to help increase the Bar’s passing percentage which have been rather low during the past years. Similarly with the first edition this SECOND EDITION is referred to as “Color Coded” because the subjects included in the syllabus of the 2020/21 Bar Examination for Taxation Law are in red and the detailed miscellaneous items are in black. As usual this SECOND EDTION contains the previous Bar Examination Questions and Answers in Taxation Law, updated up to the 2019 Bar Examination. The previous Bar Questions were answered in the light of canonical jurisprudential doctrines up to March 31, 2021 and laws, rules and regulations until June 30, 2019. Republic Act No. 11534, “An Act Reforming the Corporate Income Tax and Incentives System” (CREATE), signed by the President on March 26, 2021 is not included in this Book.
