New · First edition · 2026
Philippine
Law on
Taxation
Principles, Doctrine and Practice
Seven parts. Thirty-two chapters. A complete treatment of Philippine taxation — from the constitutional basis of the power to tax, through to the Court of Tax Appeals.

The practice
Tax, governance, and the classroom
Advisory
Financial reporting, tax compliance, and controversy for companies under audit.
Teaching
Taxation and governance, to accountancy and law students.
Writing
Four titles across two professions — two complete, two in preparation.
The books
Four titles, two professions
AvailableView →Philippine Law on Taxation
Principles, Doctrine and Practice
AvailableView →Philippine Income Taxation
Principles, Law, and Professional Practice
- Rules of CourtIn preparationIn preparationView →
Rules of Court
Annotated for students and practitioners
- Managerial AccountingIn preparationIn preparationView →
Managerial Accounting
For the BS Accountancy program
Updates
What has changed since the book went to press
Every amendment, reversion, and lapsed relief — with the chapter it affects.

About the author
Mark Joseph Morales
CPA · MBA · JD · Member, Philippine Bar
A Filipino lawyer, certified public accountant, and educator who teaches income taxation to accountancy students preparing for the CPA Licensure Examination. BS Accountancy, MBA, Juris Doctor in Commercial Law. Admitted to the Philippine Bar in 2024.