Free · 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.
Look inside
The opening pages of Chapter 1, The Taxing Power and Its Limitations.
The first edition is free
Read it before you buy anything.
The first editions are given away in full — not a sample, not a chapter. The second editions, revised to 2027 law, will be sold as ebooks. Readers who take the first edition are told first when the second is ready.
No spam. One email when the law changes.
The books exist because of the systems work. Both are here.
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
Eight titles across two professions — two complete, six in preparation.
The books
Eight titles, two professions
- AvailableView →
Philippine Law on Taxation
Principles, Doctrine and Practice
AvailableView →Income Taxation for Accountancy Students
Principles, Computation and Practice
- In preparationView →
Business and Transfer Taxation for Accountancy Students
Principles, Computation and Practice
- In preparationView →
Managerial Accounting for Philippine Accountancy Students
Principles, Computation and Practice
- In preparationView →
Rules of Court, Volume I: Civil Procedure
For Law Students and Bar Candidates — Doctrine, Procedure and Practice
- In preparationView →
Rules of Court, Volume II: Special Civil Actions and Special Proceedings
For Law Students and Bar Candidates — Doctrine, Procedure and Practice
- In preparationView →
Rules of Court, Volume III: Criminal Procedure
For Law Students and Bar Candidates — Doctrine, Procedure and Practice
- In preparationView →
Rules of Court, Volume IV: Evidence
For Law Students and Bar Candidates — Doctrine, Procedure and Practice
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 lawyer and certified public accountant, he is the founder and managing partner of MJM Law & Partners, where his practice covers corporate and tax advisory, banking and financial regulation, and civil and criminal litigation.
He came to law from finance. After completing a Master of Business Administration and qualifying as a certified public accountant, he held senior finance roles for companies in construction, healthcare, and technology. He passed the 2024 Bar Examinations and was admitted to the Philippine Bar in 2025.
He teaches taxation to accountancy and law students, and advises companies on financial reporting, tax compliance, and controversy. He is the author of Philippine Law on Taxation and Income Taxation for Accountancy Students, with six further titles in preparation.