Professional Documents
Culture Documents
Objectives
Professionals
Businessmen
Bookkeepers
Accounting staf
Key Topics
I. Fundamentals of taxation (What is business taxation?)
a. Taxation and taxes definitions
b. Types of Internal Revenue Taxes and persons liable to pay
c. Types of Taxpayer
II. Certificate of Registration (COR)
III. Taxpayers registration guidelines and procedures
IV. Update, transfer and cancellation of registration
V. Annual registration fee
VI. Registration of invoices and receipts
VII. Registration and keeping of books of accounts, manual and computerized
VIII. Tax returns, forms, deadlines of filing and payments and procedures for filling-up
IX. Business Taxes
2009 (2)
July (1)
June (1)
course syllabus
course syllabus
REQUIRED READINGS
The following books are required for this course:
TAXATION:
De Leon, Hector. 2004. Fundamentals of Taxation. Quezon City: Rex Bookstore
LAND REFORM:
De Leon, Hector. 2005. Textbook on Agrarian Reform and Taxation. Quezon City: Rex Book Store.
ECONOMICS:
Mankiw, N. Gregory. 2007. Principles of Economics, 4th Edition. Thomson South-Western.
Case, Karl and Ray C. Fair. 2004. Principles of Economics, 7th edition. Pearson Prentice Hall.
COURSE REQUIREMENTS
PPrelim examination: 15% (July 18, 2009)
Midterm examination: 15% (August 29, 2009)
Semi-Final examination: 10%
Class Participation: 40%
Final Exam: 20% (October 10, 2009)
Total 100%
A. READ, TAKE NOTES AND ASK QUESTIONS. This course requires much reading and the student is expected
to have read the required materials when coming to class.
B. EXAM. The exam will consists of problem-solving and short answer questions based on the class lectures and the
assigned reading materials.
C. FINAL EXAM. Comprehensive of all lectures and selected required reading materials.
D. There will be GRADED RECITATION (50% of final grade) based on the required reading materials and assigned
cases.
CLASSROOM POLICIES
1. Students must submit a 3x5 index card with their names, courses, contact numbers, 1x1 ID color or BW picture by
the second-class meeting.
2. A student is considered absent from class if s/he is not present within the first third fraction (30 minutes) of the
scheduled class time. The students should be responsible for keeping tracks of their absences.
3. As a courtesy of the entire class, smoking and eating inside the classroom shall be strictly prohibited. All electronic
devices must be either deactivated or at least silent.
CONSULTATION HOURS
If you wish to consult with me on matters relating to the course, please set an appointment with me.
E-mail: scmadrona@gmail.com
Website: http://beltmadrona.blogspot.com