PAMANTASAN NG LUNGSOD NG VALENZUELA

COURSE SYLLABUS IN

ADVANCED TAXATION
Course Title
Advanced Taxation
Course Code TAX 3
Credit Unit 3 units
Course Pre- Income Taxation, Transfer and Business Tax
requisite
Course This subject tests the students’ conceptual knowledge and proficiency in the practical application of the basic principles of taxation as th
Description accounting practice. The emphasis is on the application of the theory and principles in solving tax problems.
Course Objective The students are expected to know, understand and be able to apply the laws on local taxes (property and business taxes), incenti
duties, as well as Revenue Regulations and Court of Tax Appeals and Supreme Court decisions.
Students should know the special tax rates for computing taxes except for the local tax rates where the tax rates will be differ per locali

Course Format Participation in discussion/recitation/term papers

Exercises/Quizzes
2 Major Exams (Mid-term & Finals)
Each major examination will contain a minimum of 50 and maximum of 70 multiple choice questions allocated to the different subject a

Course Content

Week Hours Content/Topic Intended Learning Outcomes Teaching Learning Activities Assessment T
1 to 4 12 Course Overview Detailed Course Discussions
(based on CPA Licensure
Examination Syllabus – Taxation
effective October 2017
Examination)
 a. Describe and apply the
Taxation under the scope and different types Lecture/discussion/recitation/advanced Quiz/Recitation/Sea
of local taxes (limited to assignment/board exercises/written examinations. Papers
Local Government Real property tax and local Visits to any local government unit.
Code business tax)
b. Identify the tax base and
tax rates
c. Determine the venue and
time of filing of tax returns
d. Determine the venue and
time of payment
e. Determine compliance
requirements and
procedures
5 to 8 12 Preferential Taxation a. Be familiar with Lecture/discussion/recitation/advanced Quiz/Recitation/Sea
compliance requirements assignment/board exercises/written examinations. Papers
and procedures for all the Visits to SEC/DTI/BOI/PEZA/BRGYS.
covered incentive laws.
b. Describe, analyze and
apply the Senior Citizens
Law
c. Describe, analyze and
apply the Magna Carta for
Disabled Persons
d. Describe, analyze and
apply Special Economic
Zone Act
e. Describe, analyze and
apply the Omnibus
Investments Code (Book1
of Executive Order 226)
f. Describe, analyze and
apply the Barangay Micro
Business Enterprises
(BMBEs) Act
g. Describe, analyze and
apply the Double Taxation
 Agreements (DTA)

9 3 MID-TERM EXAMINATIONS

10 to 15 18 Tariffs and Customs a. Describe the functions of Lecture/discussion/recitation/advanced Quiz/Recitation/Sea

Code the Bureau of Customs assignment/board exercises/written examinations. Papers
b. Describe the functions of Visits to BOC/BIR.
the Tariff Commission
c. Explain, apply and
evaluate the nature of tariff
and customs duties
d. Determine the basis of
assessment of duty
e. Identify the documents
required for importations
of goods
f. Identify the documents
required for export of
goods
g. Determine compliance
requirements and
procedures
16 3 Effective Lecture/discussion/recitation/advanced Quiz/Recitation/
Communication to assignment/board exercises/written examinations.
Stakeholders

17 3 FINAL TERM EXAMINATIONS

COURSE REFERENCES
 RA 7160 Local Government Code
Philippines National Internal Revenue Code of 1997
E.O. 226 Omnibus Investment Act
RA 7916 & 8748 Special Economic Zone Act
RA 9728 Authority of Freeport Area of Bataan
RA 9994 The Expanded Senior Citizen Act
RA 7277 The Magna Carta for Disabled Persons
RA 9178 The Barangay Micro-Business Enterprise Law
Tax treaties
RA 1937 The Tariff and Custom Code of the Philippines

Other References www.bir.gov.ph

With incorporation of latest revision, updates, new implementing regulations such as Revenue Regulations, Revenue Memorandum, Re
Circulars, BIR Rulings, Decision of Court of Tax Appeals and final decisions of the Supreme Court related to tax matters.

Grading System NON-BSA Minor Subject (50:50) in general, computed as SCORE/TOTAL SCORE multiplied by 50% plus 50% times the corresponding weight as shown
NON-BSA Major Subject (60:40) in general, computed as SCORE/TOTAL multiplied by 60% plus 40% times the corresponding weight as shown below:
BSA Major Subject (Zero – Based) in general, computed as SCORE/TOTAL times the corresponding weight as shown below:
Class standing: Quizzes 25%
Recitations/Seat works/term papers 25%
Attendance 10%
Mid-term/Final Examination 40%
TOTAL 100%
(Mid-term Grade + Final-term Grade)/2 = FINAL GRADE

Course Knowledge of Taxation 1 & 2

Requirements