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INCOME TAXATION
Summary of Compliance with Class Requirements
1
st
Semester SY 2014-2015

Description PG MG FG
I. Quizzes = 3

PG
1. Enumeration Five (5) Sources of Taxation
2. Essay / Distinction / Enumeration
a. Double Taxation
b. Tax Evasion v. Tax Avoidance
c. Principles of a Sound Tax System
3. True or False Five (5) items

N.B. True or False Quiz for PG is a bonus.

MG

N.B. None yet. Planning to have three (3) on Tax Returns or Forms. Those who are able to answer a difficult
ppt presentation slide will be given an equivalent grade of 100 for one (1) Quiz. In case there will be three (3)
Quizzes given, your grade of 100 will replace the lowest. If you are able to accumulate already three (3) grades
of 100, then you will have the option of not taking anymore a Quiz.

FG

N.B. Same remarks as MG.

3 3 3

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II. Recitation = 1

N.B. Recitation per Meeting

>1 >1 >1
III. Seatwork / Case Study / Oral Presentation = 3

PG

N.B. Since there is none for PG, this portion is treated as a bonus.

MG

Group Oral Report (ppt presentation or videoed interview):
1. Dealings in Property Chapter 7 (six students)
2. Deductions and Losses Chapters 8 and 9 (seven students)

FG

Group Oral Report (ppt presentation or videoed interview):

1. Income Taxation of Individuals Chapter 11 (six or seven students)
2. Income Taxation of Corporations Chapters 12 (six or seven students)

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IV. Assignments = 3

PG

1. Index Card Compliance with Rules akin to Compliance with Revenue Regulations
2. Short Essay Should Filipinos Still Pay Taxes?

MG

Research/PPT Presentation:

1. Research
2. PPT Preparation
3. Class presentation

N.B. Group Work (three students per group) on the Tax History and Structure of selected countries. All groups
will submit their ppts and make a fifteen (15) minute presentation.

FG

Group Field Work/Research/PPT on Assigned Topics:

1. BIR Registration, Transfer, Closure/Clearance
2. CAS Registration and Monitoring, IT Forms/Returns and Filing Periods
3. Bank Enrollment, EFPS and Filing Dates, and BIR Structure
4. Securing a Ruling from the BIR Law Division
5. Securing a Ruling from the BIR ITAD
6. Stages of Assessment (BIR level and ends upon filing of the tax case before the CTA

N.B. Group Work of two (2) or three (3) students each group. Either two (2) or three (3) groups will present
per meeting, with 30 minutes per group. All groups will submit their ppts and documents.

2 3 3
V. Exam = 1