TX102 Topic 1 Module 2
TX102 Topic 1 Module 2
Module 2
Registration requirements, tax returns, and their due dates
Learning Outcomes:
At the end of the module, the students are expected to:
Enumerate and explain the requirements in registering new businesses to BIR
Enumerate the tax forms used and required by the BIR and explain their uses and purposes
Identify the due dates in filing tax returns
Registration requirements:
https://www.bir.gov.ph/index.php/registration-requirements.html
Tax forms:
https://www.bir.gov.ph/index.php/bir-forms.html
Enhancement Activity:
Log-in to https://kahoot.it/ when instructed.
References:
Banggawan, Rex B., Income taxation: laws principles and applications. 2019 edition. Baguio City:
Real Excellence Publishing, copyright 2019.
https://www.bir.gov.ph/index.php/registration-requirements.html
https://www.bir.gov.ph/index.php/bir-forms.html