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TaxationTorts and DamagesTrial PracticeTransportation, Admiralty & Maritime LawsStill under Chapter 6: Law Books as secondary authorityI will be discussing secondary sources namely t,t,tp,tam

Let me start with taxation as an inherent power of the state it is the power to collect mandatory contribution in order to defray government expenses as a field of study, it covers the general principles of taxation it covers the general principles under NIRC, TCC & tax provisions of the LGC.

Our author has provided a battery of prestigious authors and titles for our reference in taxation. However, I will no longer flash them in 1TaxationGeneral principles of taxation including NIRC provisions on the organization, functions and powers of the Bureau of Internal revenue, income taxation, transfer taxes, and VAT;Local and real property taxation as embodied in the local government Code ;General principles of tariff and custom duties; andTax remedies under various tax laws. 2References in taxation provided by the authorCommission on Audit Regulation & Jurisprudence by Go, J.V.NIRC annotated by de Leon, Santiago, GonzalesPhilippine Taxes on Transfer & Business by LlamadoPhilippine Tax Treaties by OrdonoOthers please refer page 209The author of our textbook enumerated various law books which according to his judgement are helpful in analyzing a problem and serves as research references to both primary & secondary materials. There is no question on the prestige of the authors and the quality of their scholarship.

However I just want to share with you a general guidelines in choosing textbooks in taxation. Based on my research, among the fields of law, it is one of the most dynamic. If not the most dynamic of all. It changes very often. 3) National Internal Revenue Code annotated;) The Law on Income Taxation/Philippine Income Tax) Donors Tax & Estate Tax) Excise Taxation & Remedies

From 2005 onwards) Value-Added Tax and Gross Receipts Taxation) The Law on Transfer and Business taxation) Business Taxes

From 1998 onwardsIn choosing a material, we should be well aware of the important legislative changes & when these changes took effect. There are two important years with respect to IRT. On 1998 (RA 8424) the NIRC became effective ( this caused major reform in taxation in the Phils). What are the changes in 1998-----. That is why, if we are to research a material at least we should be holding a book which was published from 1998 onwards. If we look at the list suggested by our author, the list include 1988 edition for Income Tax, 1989 for Es,DN & TT, OBT 1994. Those are already obsolete.

As regards VAT, the most recent and most comprehensive legislative change is the enactment of RA 9337 in 2005. Naturally, we should be using 2005 onwards. ( Guide)4Additional References in TaxationBook TitleAuthorEdition1.)Tax Law & JurisprudenceJose Vitug & Ernesto Acosta20062.) Value-Added Tax in the PhilippinesVictorino Mamalateo20063.) Basic Approach to Taxation/Tax Principles & RemediesJustice Japar Dimaampao20114.)Co-Untian, de Leon & SababanIn addition to the authors suggested by our books. I researched several textbooks of leading authorities in the field of taxation for our future reference. (previous ACIR of BIR and a well known tax lawyer)

Justice Japar Dimaampao (CA) He holds the distinction of being the youngest magistrate ever to have been appointed to the Appellate Court. Law professor at ust, ue, feu & mlqu

5Torts & Damagesdeals on the law and jurisprudence on quasi-delicts including the nature, classes and extent of damages under the provisions of the New Civil Code.

Torts & Damages1.) Decano, A., Torts and Damages, 1996 Edition.2.) Sangco, J.C.S., Torts and Damages.2 vols.Vol. 1, 1993 Edition.Vol. 2, 1994 Edition.3.) Sison, C.V., Handbook on Damages, 1993 Edition. Tort Law in the Philippines, 2012 Edition4.) Suarez, R.A., Torts and Damages, 1995 Edition.

7Reference Books: AdditionalBook TitleAuthorEdition1.)Torts & DamagesAquino20052.) Laws & Jurisprudence on Torts & damagesLargo20078Transportation, Admiralty & Maritime Laws deals with the general principles and basic regulations governing common carriers (land, sea & air) under the New Civil Code, the maritime transactions under the Code of Commerce and other special laws related to common carriers.Transportation, Admiralty & Maritime Law1.) Agbayani, A.F., Commercial Laws, Vol. 4, 1993 Edition. 2.) Bolado, R.C. and Idulan, J.L., Comprehensive Text and Reviewer in Marine Engineering, with Recent Questions and Answers on the Computerized Marine Engine Officers Licensure Examination.1993 Edition.3.) Campo, A., Maritime Law I, 1993 Edition.4.) Hernandez, E.F. and Penanales, A.A., Philippine Admiralty and Maritime Law, 2006 Edition.5.)Martin, T.C., Transportation and Related Laws (Vol. 3, Commercial Laws), 1989 Edition. 6.) Rodriguez, R.B., The Law on Transportation, 2003 Edition.Agbayani, A.F., Commercial Laws, Vol. 4, 1993 Edition., J.L., 1993 Edition.Campo, A., Maritime Law I, 1993 Edition.Hernandez, E.F. and Penanales, A.A., Philippine Admiralty and Maritime Law, 2006 Edition.Martin, T.C., Transportation and Related Laws (Vol. 3, Commercial Laws), 1989 Edition.Rodriguez, R.B., The Law on Transportation, 1997 Edition.

10Transportation, Admiralty & Maritime Law7.) The Regulatory Laws and Cases on Land, Water, and Air Transportation in the Philippines, 1999 Edition;8.) Topianco, C.P., Handbook on Philippine Motor Car Policies, 1994 Edition.9.) Ventosa, F.T. and Bartolo, D.L., International Regulations for Preventing Collisions at Sea, 1994 Edition.10.) Tanker Safety, 1994 Edition.11.)Maritime Ethics, 1994 Edition.12.)Ventosa, F.T., Useful Tables for Maritime Schools, 1994 Edition.13.) Knowledge Re-ship Business for Maritime Schools, 1994 Edition.14.)Safety of Life at Sea for Maritime Schools, 1993 Edition.

Book TitleAuthorEdition1.)Transportation Laws Notes & CasesJudge Noli C. Diaz20112.) Essentials of Transportation & Public Utilities LawAquino2010Reference Books: Additional1.) Tax law and Jurisprudence by Jose Vitug & Ernesto Acosta, 2006 edition2.) Business Taxes by Victorino Mamalateo3.) National Internal Revenue Code, Annotated by Casasola

12Trial PracticeA practical instruction in the preparation of cases and trial briefs before the actual trial of cases , both civil and criminal. Trial Practice1.) Balbastro, A.E., Trial Technique and the Practice of Law, 1989 Edition.2.) Balgos, M.O.T., Handbook on the Law of Pleadings, 1999 Edition.3.) Casanova, C.A., Cross-Examination Mirror, 1999 Edition.4.) Coronel, AP., Handbook on Trial Practice, 1990 Edition.5.) Francisco, J.R., Trial Technique and Practice Court: (1999 to year 2000 edition)6.) Pamaran, M.R., Trial Practice in Philippine Courts, 2004 Edition.7.) Judge Carlos Cambray, Practice Court, 2009Reference Books: AdditionalBook TitleAuthorEdition1.)Trial Technique & PracticeGenerosio Jacinto2.) Essentials of Transportation & Public Utilities LawAquino20101.) Tax law and Jurisprudence by Jose Vitug & Ernesto Acosta, 2006 edition2.) Business Taxes by Victorino Mamalateo3.) National Internal Revenue Code, Annotated by Casasola

15READREADREADREADLaw booksDevote more timeRosemil Baaga, 42 year old, mother of three, Full time employee of Alandea Lending Corp, 4TH PLACER IN 2011 BAR EXAMS