Philippine Law on Taxation

Parts three and four work through the tax itself. Compensation, business and professional income, deductions, individual and corporate taxation, passive income and final taxes, capital gains and property transactions; then withholding, value-added tax, percentage and excise taxes, and documentary stamp tax.

Part five takes up the transfer taxes and local taxation — estate tax, donor's tax, local business tax, and real property tax. Part six is given entirely to administration and remedies: the authority of the Bureau, assessment, collection, the taxpayer's administrative remedies, and the jurisdiction of the Court of Tax Appeals.

The seventh part is what distinguishes this book from an annotation. Chapter 29 sets out a method for solving any tax problem — a ladder of questions that sends the reader back through the earlier chapters. Chapter 30 covers tax law as it is actually practised: planning, audit, assessment response, protest, refund, and litigation. Chapter 31 is a question bank organised by topic and graded across five levels, from identifying the rule to a multi-issue integrated problem. Chapter 32 closes with comprehensive problems in which the student must find every tax at work in a single transaction.

Each chapter follows the same structure: the basic idea before the black letter rule, a worked example before the statute, the leading cases in full treatment, boxes distinguishing the pairs that are commonly confused, the traps that recur in examination, and a summary the reader can revise from.