Description
Taxation is admittedly a difficult subject both in the academe and for purposes of the BAR Examination. It has become more so in recent years. Neither judicial nor administrative construction has made the topic simpler or easier; quite in the contrary, as a field of study, it has become more complicated. Related principles in taxation found in widely separated provisions of the NIRC, Revenue Regulations, and other Special Tax Laws of the BIR put together and reduce to terms within the easy comprehension of the law students to provide them with better understanding of the theoretical canons of the tax laws is of paramount need. A user-friendly simplified book in Taxation is required so that long and complex provisions of tax laws are broken down into principal ideas to facilitate rapid and easy grasp of the full meaning and significance of the rules intended to be conveyed by the tax statute.
A handbook in taxation is his contribution to our Government’s efforts of tax information to improve tax collection.
