Description
This book is written primarily for Philippine law students who are enrolled in Basic Taxation. It is designed to provide a clear, systematic, and focused discussion of fundamental tax principles that every aspiring lawyer must master.
This work is not intended to be an exhaustive treatise on Taxation Law. Instead, it concentrates on the core topics and doctrines in basic taxation that are essential for Bar examination purposes, including foundational concepts, general principles, and frequently tested issues. Complex or highly specialized matters are discussed only to the extent necessary to establish doctrinal understanding and examination readiness. The author puts emphasis on the topics mentioned in course description of Basic Taxation indicated in Legal Education Board Memorandum Order No. 24.
