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Syllabus Income Taxation

This 3-unit course on Income Taxation provides an overview of Philippine tax law and the taxation system. The course objectives are to explain the sources and purposes of taxation, apply principles of Philippine income tax law, and describe the tax structure. It covers general taxation topics like tax authorities and types of taxes. It also examines the National Internal Revenue Code, including definitions of income, deductions, and tax rates for individuals and corporations. Student performance is evaluated through exams, quizzes, attendance, participation, homework, and recitation.

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Rafael Dino Tagsuan Capacio
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166 views1 page

Syllabus Income Taxation

This 3-unit course on Income Taxation provides an overview of Philippine tax law and the taxation system. The course objectives are to explain the sources and purposes of taxation, apply principles of Philippine income tax law, and describe the tax structure. It covers general taxation topics like tax authorities and types of taxes. It also examines the National Internal Revenue Code, including definitions of income, deductions, and tax rates for individuals and corporations. Student performance is evaluated through exams, quizzes, attendance, participation, homework, and recitation.

Uploaded by

Rafael Dino Tagsuan Capacio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Course Name Income Taxation

Course Credits Lec: 3 units


A study of general principles of taxation as well as the
provisions relating to the organization and function of
Course the Bureau of Internal Revenue, and the income taxation
Description under the National Internal Revenue Code (NIRC) and its
related laws, including cases pertinent thereto.

Contact Hours
3 lecture hours per week
per Week
Pre-Requisites None
At the end of the course, the students are expected to:
Explain the sources,
nature and purpose of taxation.
Course Apply the basic principles and policies of Philippi
Objectives ne Income Tax Law.
Describe the general structure of
the Philippine Income Taxation system.

Part I. General Principles


1. Meaning of Taxation
2. Purpose and scope of taxation
3. Kinds of taxes
4. Doctrines in taxation

Part II. National Taxation (National Internal Revenue Code of 1997, as


amended by RA10963 or the Tax Reform for Acceleration and Inclusion
Law)
A. Taxing authority
1. Jurisdiction, power and functions of the Commissioner of Internal
Revenue
2. Rule-making authority of the Secretary of Finance
B. Income Tax
1. Definition, nature and general principles
2. Income
3. Gross income
4. Deductions from gross income
5. Income tax on individuals
6. Income tax on corporations
7. Filing of returns and payment
8. Withholding taxes

Reference: Income Taxation: Laws, Principles and Applications 2019 OBE Edition
Rex B. Banggawan, CPA, MBA

Grading System:
Examination 30%
Quizzes/Exercises 20%
Attendance 10%
Behavior 10%
Homework 10%
Recitation 20%

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