
About the author
Mark Joseph Morales
CPA · MBA · JD · Member, Philippine Bar
Mark Joseph Morales is a Philippine lawyer and certified public accountant based in Malaybalay City, Bukidnon. 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.
Why the first editions are free
Philippine tax textbooks are expensive and go out of date quickly. A student who buys one in first year is often reading lapsed law by the time it matters. Giving away the first edition solves the first problem and makes the second one visible: every amendment that touches a chapter is posted here, and the second edition gathers them up. Readers who want the current law bound into one volume can buy it. Everyone else keeps the book for nothing.
Credentials
Bachelor of Science in Accountancy, Christ The King College
Master of Business Administration, Xavier University
Juris Doctor, major in Commercial Law, Bukidnon State University
Certified Public Accountant (passed the CPA Licensure Examination, 2011)
Passed the 2024 Bar Examinations; admitted to the Philippine Bar, January 2025
Professional profile: LinkedIn
Teaching
Income taxation, business taxation, and governance, to accountancy and law students.
Writing
Eight titles across two professions — two complete, six in preparation.