National Taxation of : Wealth Creation through DOMESTIC Sales Tule Alte od Atty. Reynaldo G. Geronimo Partner, Romulo Mabanta Buenaventura Sayoc & De Los Angeles Bar Examiner in Taxation, 2001 and 2003 Pre-Bar Reviewer in Taxation at various law schools. Pre-Week Reviewer in Taxation at the Ateneo de Manila School SERONI of Law BAR REVIEW3 * No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise except as permitted by Atty. Reynaldo G. Geronimo. * While the author has used best efforts in preparing this work, he makes no representations or warranties with respect to the accuracy or completeness of the contents herein and specifically disclaims any implied warranties of merchantability or fitness for a particular purpose. * Any hard or soft copy of this work not bearing the signature of the author on the label comes from an illegal source.MY MISSION * To enable you to pass the Bar Exam in Taxation on the Second Sunday of November (Nov. 13, 2016) MY VISION * Seeing you take your oath as a lawyer early next year, 2017 GERONIMO BAR REVIEW