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The Fundamentals of Taxation by Hector S. De Leon: A 2026 Comprehensive Study Guide

"Taxation law in the Philippines undergoes constant evolution, and for students and practitioners alike, understanding the foundational principles set forth in Hector S. De Leon’s textbook remains a vital academic and professional requirement. This article serves as an authoritative guide for the 2026 academic and professional cycle, focusing on the core concepts of the National Internal Revenue Code (NIRC), as amended by recent legislative updates, including the Comprehensive Tax Reform Program (CTRP) iterations and the Ease of Paying Taxes (EOPT) Act. Core Philosophical Underpinnings of Taxation At the heart of De Leon’s work is the inherent..."

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