This work was and is the child of necessity. ( When I was a law student in the Ateneo de Manila College of Law studying taxation law, the biggest challenge I faced was finding study materials that had everything. By everything, I mean the codal provisions, relevant BIR issuances, and Supreme Court doctrines. As a student who absolutely detested studying in a desk with gazillions of paper strewn in front of him, I knew I had to compile everything into one study material, lest a) coffee shop baristas shoo me away for making a total mess on their small tables and b) I go crazy come exam time.
What you are holding right now is the “new and improved” version of the notes I made and used as a student, a bar candidate, and a tax practitioner. As Tax Made Less Taxing is the combined work of a nerdy student, a nervous bar candidate, and a newbie practitioner, I believe it will likewise be helpful for the law students, the bar candidates, and the tax practitioners. Tax Made Less Taxing will appeal to law student who needs examples to thresh out mindboggling tax concepts. It will appeal to bar candidates who need a comprehensive reviewer with on-point doctrines and enumerations. And it will (hopefully) appeal to tax practitioners as an adequate research material.

But as the name suggests, this work is a reviewer. It is not a treatise on taxation; it will not include groundbreaking analysis of tax concepts and problems. It will also not include documentary stamp and percentages taxes (which are excluded in the Bar Exams). I suggest readers supplement their curiosity and interest with other textbooks. I likewise suggest readers — specifically, the law students who are studying tax for the first time — to read the original texts of the Supreme Court cases. As I have repeatedly told my students, there is no substitute for reading the “originals”; the pain that comes with pouring over the words of the Court often leads to a deeper understanding and easier memorization. More importantly, it leads to critical analysis, which, in turn, leads to creative thinking and innovation.

The goal of this book is to make tax easier to digest. People find it difficult to understand tax and that is completely understandable. Tax is not the most exciting of subjects, and paying tax is not exciting either. Hence, I have endeavored to break down the codal provisions and concepts without sacrificing the essence of the law and to include fun examples to lighten the mood.

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