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    Coverage For Business Law and Taxation: A. Introduction To Law

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    marjorie sarsaba
    This document provides an overview of the coverage for the first semester of the ENT103 class on Business Law and Taxation during the 2020-2021 academic year. It outlines three modules that will be covered: 1) Introduction to Law, which discusses various legal concepts and the different types of laws and obligations; 2) Contracts, examining the essential elements, formation, interpretation and termination of contracts; 3) Introduction to Business Taxes and Value-Added Tax, defining VAT and outlining how it applies to the sale of goods, services, imports and its computation.

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    Coverage For Business Law and Taxation: A. Introduction To Law

    Uploaded by

    marjorie sarsaba
    55 views2 pages
    This document provides an overview of the coverage for the first semester of the ENT103 class on Business Law and Taxation during the 2020-2021 academic year. It outlines three modules that will be covered: 1) Introduction to Law, which discusses various legal concepts and the different types of laws and obligations; 2) Contracts, examining the essential elements, formation, interpretation and termination of contracts; 3) Introduction to Business Taxes and Value-Added Tax, defining VAT and outlining how it applies to the sale of goods, services, imports and its computation.

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    This document provides an overview of the coverage for the first semester of the ENT103 class on Business Law and Taxation during the 2020-2021 academic year. It outlines three modules that will be covered: 1) Introduction to Law, which discusses various legal concepts and the different types of laws and obligations; 2) Contracts, examining the essential elements, formation, interpretation and termination of contracts; 3) Introduction to Business Taxes and Value-Added Tax, defining VAT and outlining how it applies to the sale of goods, services, imports and its computation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    55 views2 pages

    Coverage For Business Law and Taxation: A. Introduction To Law

    Uploaded by

    marjorie sarsaba
    This document provides an overview of the coverage for the first semester of the ENT103 class on Business Law and Taxation during the 2020-2021 academic year. It outlines three modules that will be covered: 1) Introduction to Law, which discusses various legal concepts and the different types of laws and obligations; 2) Contracts, examining the essential elements, formation, interpretation and termination of contracts; 3) Introduction to Business Taxes and Value-Added Tax, defining VAT and outlining how it applies to the sale of goods, services, imports and its computation.

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    Coverage for Business Law and Taxation

    Class: ENT103

    Date: September 8, 2020

    Topic: COVERAGE FOR 1st Semester | A.


    Y. 2020-2021

    I. Module 1
    A. INTRODUCTION TO LAW
    1. Law defined
    2. Divisions of Law
    3. Sources of Law
    4. Rules in the Interpretation of the Law
    5. The Interplay of the Executive, Legislative and Judicial Branches of Government
    6. The Judicial Branch- the Hierarchy of Courts
    7. Private Law v. Public Law
    8. Concepts and Sources of Civil Law
    9. Law on Obligations and Contracts
    10. Obligations and Contracts vis-a-vis Special Contracts

    B. OBLIGATIONS AND CONTRACTS


    1. Chapter I- General Provisions -Article 1156 -1162
    C. Chapter II-Nature and Effect of Obligations
    1. Article 1163-1178

    CHAPTER 3-DIFFERENT KINDS OF OBLIGATIONS

    SECTION 1 Pure and Conditional Obligations Article 1179 -1192


    SECTION 2 Obligations with a Period Article 1193-1198
    SECTION 3 Alternative Obligations ARTICLE 1199-1206
    SECTION 4 Joint and Solidary Obligations Article 1207- 1222
    SECTION 5 Divisible and Indivisible Obligations Article 1223-1225
    SECTION 6 Obligations with a Penal Clause Article 1226 -1230

    CHAPTER 4- EXTINGUISHMENT OF OBLIGATIONS


    General Provisions Article 1231
    SECTION 1 Payment or Performance Articles 1232-1251
    SUBSECTION 1. Application of Payments Article 1252-1254
    SUBSECTION 2. Payment by Cession Article 1255
    SUBSECTION 3. Tender of Payment and Consignation Article 1256-1261
    SECTION 2 Loss of the Thing Due Article 1262- 1269
    SECTION 3 Condonation or Remission of the Debt Article 1270-1274
    SECTION 4 Confusion or Merger of Rights Article 1275-1277
    SECTION 5 Compensation Article 1278-1290
    SECTION 6 Novation Article 1291-1304

    Module 2
    Title II. - CONTRACTS
    CHAPTER 1 GENERAL PROVISIONS Article 1305-1317
    CHAPTER 2 ESSENTIAL REQUISITES OF CONTRACTS Articles 1318
    SECTION 1. Consent Article 1319-1346
    SECTION 2. Object of Contracts Article 1347-1349
    SECTION 3. Cause of Contracts Article 1350-1355
    CHAPTER 3 FORM OF CONTRACTS Article 1356-1358
    CHAPTER 4 REFORMATION OF INSTRUMENTS Article 1359-1369
    CHAPTER 5 INTERPRETATION OF CONTRACTS Article 1370-1379
    CHAPTER 6 RESCISSIBLE CONTRACTS Article 1380-1389
    CHAPTER 7 VOIDABLE CONTRACTS Article 1390-1402
    CHAPTER 8 UNENFORCEABLE CONTRACTS Article 1403-1408
    CHAPTER 9 VOID AND INEXISTENT CONTRACTS Article 1409-1422

    Module 3
    Introduction to Business Taxes and Value-Added Tax
    Business Taxes Introduction to Business Taxes
    Value-added Taxes 1. Concept of Value-Added Tax (VAT)
    i. Definition
    ii. Scope
    iii. Salient Features of RA 9337- The Vat Law
    2. VAT on Sale of Goods or Property
    i. Sales subject to VAT
    ii. Gross Selling price
    iii. Tax Base and Rates
    iv. Export Sales
    v. Foreign Currency Denominated sales
    3. VAT on sale of services and lease of property
    i. Services subject to VAT
    ii. Lease subject to VAT
    iii. Gross Receipt
    iv. Tax Base and Rates
    v. Zero-rated sales
    4. VAT on Importation of Goods
    i. Importation subject to VAT
    5. Computations of VAT Payable
    i. Output Tax
    ii. Input Tax
    iii. VAT Payable
    6. VAT-Exempt Transactions
    i. Exempt v. Zero-rated Transactions
    ii. VAT Exempt Transactions

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