A.

COURSE INFORMATION

COURSE NUMBER LLAW 115 NO. OF UNITS 3 UNITS

COURSE TITLE LAW ON TAXATION

PREREQUISITE/S LLAW 111 or LLAW 113

DEPARTMENT/
MARKETING & LAW SCHOOL JGSOM
PROGRAM

SCHOOL YEAR 2020 - 2021 SEMESTER Q2, 1st semester

LUIS FRANCIS A. RODRIGO, JR. – Section A – 6:00-9:00 T

EDUARDO VICTOR J. VALDEZ – Section B – 10:00-11:00 MWF
INSTRUCTOR/S EDUARDO VICTOR J. VALDEZ – Section C – 1:00-2:00 MWF
JONI R. GOMEZ – Section D – 6:00-9:00 TH
LAURENCE R. ROGERO – Section E – 3:30-5:00 TTH

VENUE ONLINE SECTION SCHEDULE

B. COURSE DESCRIPTION

This course introduces the basic principles of taxation, specifically the common provisions on
income tax, value added tax, excise tax, estate tax, documentary tax, capital gains tax, and donor’s
tax; rudimentary strategies in tax sheltering and minimization of tax assessments; and rudimentary
tax calculations.

WHERE IS THE COURSE SITUATED

WITHIN THE FORMATION STAGES
IN THE FRAMEWORK OF THE LOYOLA SCHOOLS CURRICULA

FOUNDATIONS: Exploring and Equipping the Self

ROOTEDNESS: Investigating and Knowing the World

DEEPENING: Defining the Self in the World

✓ LEADERSHIP: Engaging and Transforming the World

C. COURSE LEARNING OUTCOMES

Expected Competence:
The student can apply knowledge of taxes on business transactions and understand the tax
implications of the many aspects of business.

By the end of this course, students should be able to:

COURSE LEARNING OUTCOMES

CLO1 Appraise transactions with tax implications from the legal and ethical perspectives.
CLO2 Formulate the appropriate legal and ethical approach to tax issues involving questions of law.
CLO3 Determine appropriate legal remedy for tax disputes.

D. COURSE OUTLINE and LEARNING HOURS

Estimated
COURSE OUTLINE CLOs Learning
Hours

Module 0: Welcome and Introduction CLO 1 2

Module 1: Understanding the General Principles of

CLO 1 12
Taxation and Analyzing Its Nature and Limitations

Module 2: Determining Taxability of Persons and Business

CLOs 1, 2 12
Organizations

Module 3: Understanding Income Taxation for Employees,

CLOs 1, 2 12
Businessmen, and Professionals

Module 4: Determining Income Taxes for Partnerships and

CLOs 1, 2 12
Corporations

Module 5: Applying Remedies of Taxpayers CLOs 1, 2, 3 10

TOTAL 60
E. 1. ASSESSMENTS

ASSESSMENT ASSESSMENT
CLOs
TASKS WEIGHT

Discussion Boards, Quizzes, and Assignments 20% 1 ,2, 3

Formative Assessment 1 20% 1, 2, 3

Formative Assessment 2 20% 1, 2, 3

Summative Assessment – Case Analysis 40% 1, 2, 3

TOTAL 100%

2. RUBRICS

EXEMPLARY STRONG COMPETENT MARGINAL UNACCEPTABLE

CRITERIA WEIGHT
100-92 91-83 82-76 75-70 <70

CRITERIA FOR DISCUSSIONS

Consistency of Student takes part in discussions - on discussion boards and
25%
Contribution synchronous sessions – with regularity and keen interest.
Quality of Student posts a discussion that was carefully considered and
25%
Contribution formed, showing deep insight, reflection, and authenticity.
Responsiveness Student engages other students or teacher – with questions,
to Others 25% feedback, and likes – while being mindful and respectful of the
posts of others.
Student communicates thoughts clearly, concisely, and
Language 25%
persuasively.
CRITERIA FOR ASSIGNMENTS
Student displays knowledge of the case and can identify concepts
Understanding 20%
presented in the case.
Student demonstrates the ability to translate theoretical learning
Application and/or
70% and concepts to practical, real-life situations, and shows the ability
Analysis
for critical thinking.
Delivery 10% Student communicates thoughts clearly, concisely, and
persuasively.

CRITERIA FOR QUIZZES, FORMATIVE, AND SUMMATIVE ASSESSMENTS

Identification of 20% Student identifies the legal issue/s in the case.

the Issue/s
Legal Principle 30% Student identifies the legal principle, laws and/or legal precedents
that pertain to the legal issue/s.
Application 30% Based upon existing law and/or precedents, student is able to
discuss and determine how the issue/s should be resolved.
Organization 10% Ideas and information of the student are presented in a concise
and logical sequence.
 Grammar 10% Includes vocabulary, spelling, grammar, capitalization,
paragraphing, and punctuation.

F. TEACHING and LEARNING METHODS

TEACHING & LEARNING METHODS and ACTIVITIES CLOs

Mini Lectures 1, 2, 3

Videos 1, 2, 3

Assigned Readings: Textbooks and Commentaries of Tax Practitioners;

1, 2 , 3
News clippings; and Reflection Papers

Group Discussions 1, 2, 3, 4

G. REQUIRED READINGS

Valdez, E. V. J. (2016). Taxation law. C& E Publishing, Inc.

SUGGESTED READINGS

Ingles, I. M. D. (2018). Tax made less taxing (with TRAIN Supplement. (2nd Edition). Rex Book
Store.
De Leon, H. S. (2012). The fundamentals of taxation. Rex Book Store.
De Leon, H. S. (2013). The law on income taxation. Rex Book Store.

H. GRADING SYSTEM

Final Mark Numerical Equivalent Quality Point Equivalent

A 92-100 3.76-4.00
B+ 87-91 3.31-3.75
B 83-86 2.81-3.30
C+ 79-82 2.31-2.80
C 76-78 1.81-2.30
D 70-75 1.00-1.80
F Below 70 Below 1.00

I. CLASS POLICIES

1. This course is designed to be completed mainly online. Students are required to have a Canvas
LMS account using their obf.ateneo.edu email. Other email addresses will not be allowed.

2. Students should familiarize themselves with Canvas and are responsible for meeting the
minimum technical requirements for using Canvas. Canvas will be used to manage all course
activities and assessments.

3. Students must inform the Teacher of occasions during which they encounter internet connectivity
issues and are unable to attend synchronous classes.
4. All synchronous classes, meetings or consultations, examinations, and other such live
engagements shall be conducted during official class times. Faculty will post the schedule of
synchronous sessions and deadlines for course requirements in the Canvas course. Any changes
in schedules will be posted in the Announcements section at least one week prior to the session.
Class lectures conducted in synchronous sessions will be recorded for reference purposes. Face-
to-face meetings are not allowed unless approved by school officials.

5. During synchronous classes, students may use only the electronic gadgets that are needed (e.g.,
laptops, mobile phones) to be able to join and participate in class. Other electronic gadgets that
are not needed during the class should be turned off.

6. During synchronous classes, meetings or consultations, examinations, and other such live
engagements, the students shall set their microphones to mute whenever not speaking to avoid
background noise and distractions for others. If they are called, they will be given adequate time
to unmute their microphones to answer the question.

7. It is also advised that students turn off their video and close all unneeded applications in their
computer to help improve connectivity. Should it be necessary for a student to answer a call,
he/she should ‘step out’ of the virtual classroom as discreetly as possible, so as not to disturb the
rest of the class.

8. Synchronous and asynchronous sessions, including the learning materials that may be provided,
are not meant to replace or substitute the primary and secondary materials on the subject, but
will simply serve as tools to augment learning and understanding. As such, the students shall
remain personally and individually responsible in covering and studying the subject matter and
topics, but always with proper guidance from the teacher. All students are expected to keep up
with the course materials and to submit assessments as required. Punctuality is required for
submission of requirements that are subject to deadlines.

9. Formative and Summative Assessments shall be given after completion of specific modules.
These may be individual work or group work. The manner of checking and the weight of each
assessment shall be provided.
Quizzes/Assignments, Tests, and Projects may be given in the various modules. A student who
fails to take or submit a quiz/assignment, test, or project within the time allowed shall get a
grade of zero (0) for that particular quiz/assignment, test, or project. There will be no make-up
for these unless the student’s inability to take the quiz/assignment, test, or project is due to
official reasons or fortuitous event that is duly established by the student with appropriate
document/s. For emergency medical reasons, submission of a valid doctor’s or hospital’s
certificate may be required.
For group projects, each group should delegate one person to submit the work on Canvas
instead of making multiple submissions by different persons. For the group project, students
may be asked to evaluate the performance/work of their group mates.
Deadlines and examination schedules will be announced by the teacher on Canvas a) at least
3 weeks before the date for major course requirements, and, b) at least 1 week before the date
for minor course requirements

10. Students are expected to maintain the appropriate level of professionalism, cooperation, and
language in all aspects of this course including, but not limited to, responsible use of technology
and social media with online posts and responses to said posts, quizzes/ assignments,
presentations, and other such interactions with the Teacher and classmates. Students should
also maintain appropriate standards for grammar, spelling, and word choice.
 Overall, students are expected to be respectful of one another and the Teacher, and to do their
best work. These expectations apply not only to interactions during synchronous classes but
also to all online communication.
Inappropriate behavior (e.g. rude and inappropriate comments in class discussions) distracts
other students and interferes with their learning experience. Inappropriate behavior and any
behavioral deviation from university policies will not be tolerated and may be subject to
disciplinary action by the University.
Students are expected to observe proper decorum (e.g., no lying down on the bed, no eating,
etc.) during synchronous sessions.
Students are required to dress appropriately and decently as befits attendance in an online
class. The JGSOM Dress Code continues to be the reference for all students in JGSOM
classes.

11. Students are required to uphold intellectual honesty in all class requirements and activities and
adhere to academic integrity as laid down in the Loyola Schools Undergraduate Student
Handbook.
Cheating or any form of intellectual dishonesty will not be tolerated. Cheating in any
requirement will result in a failing mark and be subject to disciplinary proceedings as provided
for by the Student Code of Conduct.
Each piece of assessable work must demonstrably be the student/s’ own. Unauthorized
copying, borrowing or the unacknowledged use of another person’s ideas or written language
as one’s own whether published or unpublished will be penalized. Any piece of work that is
plagiarized in whole or in part will not be assessed and will be marked with a failing mark.
Should that particular requirement constitute more than 20% of the final grade, the failing mark
will result in the student failing the whole course.
For group work, the members are expected to review the final paper before submission to
ensure that violations have not been incurred. This includes the need to use quotation marks
for verbatim statements lifted from another work and to cite all sources in research work through
footnotes and/or bibliographies.
Another problem with respect to academic integrity is collusion. Collusion is working together
in answering quizzes or individual assignments/exercises in ways not authorized by the
Teacher. This shall likewise be subject to disciplinary action.

12. We want a safe and inclusive environment for all members of the Ateneo de Manila community.
Our goal is to build a culture of trust, respect, and inclusivity within our community. As such,
the faculty members handling this course strongly support and strictly adhere to the Loyola
Schools Policy Statement for a Gender-Inclusive, Gender-Responsive, and Gender-Safe
Community, available online at http://www.ateneo.edu/ls/ls-gender-policy. Accordingly, please
also be informed and guided by the Ateneo de Manila University’s Code of Decorum and
Administrative Rules on Sexual Harassment, Other Forms of Sexual Misconduct, and
Inappropriate Behavior, available online at http://www.ateneo.edu/policies/code-decorum-
investigation-sexual-harassment.

13. Students with unstable or no internet connection may avail of a portable learning packet (PLP).
Requests for PLPs can be coursed through the link www.ateneo.edu/lsone

14. Additional policies to adapt to the class environment may be implemented by the Teacher after
due consultation and agreement with the students. Students are advised to be cognizant of
such updates.

15. The Loyola Schools Undergraduate Student Handbook (Revised 2019 Edition) will serve as a
guide for all class policies.
 16. All consultations will be done online via Zoom or Google Meet during consultation hours as
indicated below. Queries may also be sent through Canvas or to the email address indicated
herein. Feedback on the queries will be given through Canvas or email no later than two days
from receipt thereof.

J. CONSULTATION HOURS

NAME OF FACULTY EMAIL DAY/S TIME

Laurence R. Rogero [email protected] TH 5:00-6:00 pm

Eduardo Victor J. Valdez [email protected] MWF 2:00-3:20 pm

Joni R. Gomez [email protected] TH 5:00-6:00 pm

Luis Francis A. Rodrigo Jr. [email protected] TH 5:00-6:00 pm