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Code: SLSU-QF-IN01-B
Revision: 00
Date: 29 July 2019
Republic of the Philippines
SOUTHERN LEYTE STATE UNIVERSITY – TOMAS OPPUS CAMPUS
Tomas Oppus, Southern Leyte
Website: www.slsuonline.edu.ph

COURSE SYLLABUS
BAC 204 INCOME TAXATION
Second Semester, AY 2019-2020

National Goal : The attainment of globally competitive Filipinos through quality and excellent education, relevant and responsive to changing
environment, accessible and equitable to deserving students, and efficient and effective in optimizing returns and benefits.

Vision : A high quality corporate science and technology university

Mission : SLSU will 1) produce S and T leader and competitive professionals; 2) generate breakthrough research in Sand T –based
disciplines; 3) transform and improve the quality of life in the communities in the service areas; and 4) be self-sufficient and
financially viable

University Goals : Goal 1: Develop comprehensive curricula to produce S and T leaders and professionals.
Goal 2: Establish a culture of Science and Technology-based research.
Goal 3: Facilitate adoption of technology to communities and service areas.
Goal 4: Intensify production capability.
Goal 5: Establish a transparent, efficient and effective management system.

Quality Policy : We, at Southern Leyte State University, commit enthusiastically to satisfy our stakeholders’ needs and expectation by
adhering to good governance, relevance, and innovations of our instruction, research and development, extension and other
support services and to continually improve the effectiveness of our Quality Management Systems in compliance to ethical
standards and applicable statutory, regulatory, industry and stakeholders’ requirements.

The management commits to establish, maintain and monitor our quality management system and ensure that adequate
resources are available.

Core Values : Service Excellence

Leadership Competence
Stewardship and Accountability
Unity in Diversity
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Goal of Business Administration
The BSBA Program aims to achieve quality and excellence in career and trade designed for global competitiveness, social
responsibility, and ethics in business and in human resource development.

Program Objectives of Business Administration

1. Deliver an excellent mode of instruction and training adequate to prepare students for a career in business that underpins the
principles of, and important facts regarding human relations, effective communication, economics, management, finance accounting
and business law.
2. Advocate for a socially responsible and proactive management professionals and entrepreneurs who can meet challenges in the
local and global industries.
3. Provide opportunities for students to organize entrepreneurial activities and hone their skills in managing a business profitably.
4. Provide opportunities for both faculty and students to be actively involved in research and extension activities.
5. Transform students into highly ethical professionals with concern for environment preservation and nation building.

Program Outcomes
The graduates have the ability to:

A. Common to all programs in all types of schools

a.) Articulate and discuss the latest developments in the specific field of practice.
b.) Effectively communicate orally and in writing using both English and Filipino
c.) Work effectively and independently in multi-disciplinary and multi-cultural teams.
d.) Act in recognition of professional, social, and ethical responsibility.
e.) Preserve and promote “Filipino historical and cultural heritage”.

B. Common to the discipline

f.) Perform the basic functions of management such as planning, organizing, staffing, directing and controlling.
g.) Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management,
production and operations management, information technology, and strategic management) and employ these concepts in various
business situations.
h.) Select proper decision making tools to critically, analytically and creatively solve problems and drive solutions.
i.) Express on self clearly and communicate effectively with stakeholders both in oral and written form.
j.) Apply information and communication technology (ICT) skills as required by the business environment.
k.) Work effectively with other stakeholders and manage conflict in the workplace.
l.) Plan and implement business related activities.
m.) Demonstrate corporate citizenship and social responsibility.
n.) Exercise high personal moral and ethical standards
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C. Specific to Business Administration Program
o.) Analyze business environment for strategic direction
p.) Prepare operational plans
q.) Innovate business ideas based on emerging industry
r.) Manage a strategic business unit for economic sustainability.
s.) Conduct business research

D. Common to a Graduate of a University

t.) Graduates of universities contribute to the generation of new knowledge by participating in various research and development
projects.

E. Business Administration Graduate Attributes

Think: Thinking Skills (Cognitive)

a.) Critical Thinking
b.) Conceptual Thinking
c.) Strategic Thinking

Feel: Attitudes & Mindsets

d.) Global Mindset
e.) Open-minded
f.) Adaptable

Do: Skills & Knowledge (Psychomotor)

g.) Leadership and Management Skills
h.) Research Skills
i.) Learning to Learn Skills
j.) Entrepreneurial Skills

A. Course Details
Course Name Income Taxation
Course Description This course focuses on providing tax consciousness to students, specifically, providing them with knowledge on the
general principles of taxation, pertinent items of income and allowable deductions of individual taxpayers, computation
of income taxes and proper reporting of the same to Bureau of Internal Revenue. This course also emphasizes the
purpose and meaning of taxation that inspire good governance and nation building to students. Through this, students
are expected to develop a sense of stewardship and accountability in recording and reporting taxes truthfully and
become catalysts of change in the society
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Number of Units 3
Prerequisite None

B. Course Outcomes and Relationship to Program Outcomes

Course Outcomes Program Outcomes
At the end of this course, the students must have: o p q r s
Knowledge (Think)
1. Explained the general principles of taxation and understood
E D E D
the intricacies and updates of Philippine Income Taxation;
Skills (Do)
2. Computed tax due/payable of individuals earning compensation
income, business/professional income or a combination of both, E D E D
correctly;
3. Filled-up the necessary forms and documents to be filed by income
E D E D
tax payers to the Bureau of Internal Revenue;
Values (Feel)
4. Developed a sense of stewardship and accountability in recording
and reporting taxes truthfully that inspire good governance and D D D D
nation building.

C. Lecture Learning Plan

Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
ORIENTATION
1. National Goal  Class discussion  Oral Recitation  Course OBTL
2. SLSU Vision, Mission, Goals,  Levelling of on the SLSU (BAC 204)
1.5 expectations Vision and  Student
Objectives and Quality Policy
3. College Goals and Program Mission
Handbook
Objectives  Quiz on the
BSBA Goals and  PowerPoint
4. Program Outcomes Presentation
5. Course Outcomes Objectives
6. Course Outline
7. Course Grading System
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Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
8. Course Requirements
9. Gender Awareness and
Development (GAD)
10. Student/s with Special Needs
11. Academic Integrity
12. Disaster and Risk Preparedness

Critical Thinking
CO1. GENERAL PRINCIPLES OF  Lecture  Short Quiz  PowerPoint
Conceptual ILO1. Explained the TAXATION - 7.5  Reflection Paper on  Summative Test Presentation
Thinking general principles of CONCEPT, NATURE, AND “The Tax Gap” Video  Hand outs
Global mindset Philippine Taxation CHARACTERISTICS OF TAXATION Presentation  Video
AND TAXES  Group Work: Poster Presentation
Adaptable Making: Taxation in
1. Meaning of taxation and taxes
Learning to 2. Purposes and scope of taxation the Philippines, what
learn skills 3. Theory and basis of taxation the Filipino Youth
4. Nature of the power of taxation thinks about it?
5. Aspects of taxation
6. Basic principles of a sound tax
system
7. Three inherent powers of the
state
8. Constitutional Limitations of the
power of taxation
9. Inherent Limitations of the power
of taxation
10. Essential Characteristics of taxes
11. Classification of taxes
12. Doctrines of Taxation (Double
Taxation, Escape from taxation,
Situs of Taxation)
13. Tax Collection System
14. The role of the Bureau of Internal
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Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
Revenue (BIR)

CO1. SALIENT FEATURES OF TAX  Lecture  Short Quiz  PowerPoint

Critical Thinking ILO2. Understood the REFORM FOR INCLUSION AND 9  Video Presentation  Summative Test Presentation
Conceptual
intricacies and ACCELERATION (T.R.A.I.N) LAW 1) 1 with the 99 Tax  Hand outs
updates of Reform forum  Video
Thinking 1. The purpose and aim of the TRAIN
Philippine Income Presentation
Law 2) Epekto ng TRAIN
Global mindset Taxation  Mechanics
2. Highlights of the TRAIN Law on law sa mga
Adaptable and Rubrics
a. Income Taxes Pilipino, tinalakay for project:
Learning to b. Value Added Taxes sa Brigada Video-making
learn skills c. Sugar sweetened beverages 3) What is TRAIN
d. Petroleum Excise tax
Law? How to
e. Automobile Excise Tax
f. Tobacco Excise Tax compute your take
g. Cosmetics Tax home pay
h. Donor’s Tax  Project based
i. Estate Tax learning: Making of
j. Coal (Mineral Products) educational or
3. Benefits of the TRAIN Law on documentary video
Education, Health care services, of a chosen issue or
Infrastructure Programs topic in Taxation.

Critical Thinking
CO2. CONCEPTS OF INCOME AND INCOME  Lecture  Short Quiz  PowerPoint
Conceptual ILO3. Computed tax TAXATION 7.5  Computation drill  Seat Work and Presentation
Thinking due/payable of  Video Presentation exercises  Hand outs
1. Meaning of income, income tax,
Global mindset individual income  Video
base and nature 1) Which countries  Comprehensive
earners correctly Presentation
Adaptable 2. Categories of Income and Tax have the highest Problem Solving:
Rates taxes Computation of
Learning to
3. Procedure in determining Income 2) The Progressive the gross income,
learn skills
Tax Income Tax: A taxable income
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Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
4. Types of Taxing Entities Tale of Three and tax due of an
5. Kinds of Individual taxpayers and Brothers individual
their tax base taxpayer
6. Taxes imposed on individual
taxpayers
7. Formula in computing Taxable
Income under the TRAIN Law
8. Gross Income
9. Allowable Deductions
10. Income tax rates of individual tax
payers under the TRAIN Law
11. The new graduated tax table under
the TRAIN Law
12. Computation of Tax due/payable
of individual taxpayers
CO1 & CO2 Midterm Exam 1.5
Sub-total 27.0
Critical Thinking
CO2. INCLUSIONS AND EXCLUSIONS  Lecture  Long Quiz  PowerPoint
Conceptual ILO4. Computed tax FROM GROSS INCOME FOR THE 9  Computation drill  Seat Work and Presentation
Thinking due/payable of PURPOSE OF COMPUTING TAXABLE  Hand outs
exercises
Global mindset individuals earning COMPENSATION INCOME
 Comprehensive
compensation
Adaptable 1. Inclusions to gross compensation Problem Solving:
income correctly
Income Computation of
Learning to 2. Meaning of compensation income
learn skills taxable income
3. Other forms of compensation
4. Exclusions from gross and tax due of
compensation income individuals
5. Formula for computing taxable earning purely
compensation income compensation
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Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
6. Non-taxable employee benefits income (monthly
7. Monthly withholding tax table & annually)
8. Computation of the tax
due/payable of employees
monthly and annually
9. Revised withholding tax table
under the TRAIN Law
10. The new graduated tax table under
the TRAIN Law

Critical Thinking
CO2. INCLUSIONS AND EXCLUSIONS  Lecture  Long Quiz  PowerPoint
Conceptual ILO5. Computed tax FROM BUSINESS INCOME, 10.5  Computation drill  Seat Work and Presentation
Thinking due/payable of  Hand outs
PROFESSIONAL INCOME, AND exercises
Global mindset individuals earning
OTHER SOURCES OF INCOME  Comprehensive
business/professiona
Adaptable l income or a Problem Solving:
1. Inclusions to gross business, Computation of
Learning to combination of both,
professional and other sources of
learn skills correctly gross income,
income
2. Individuals engaged in self- taxable income,
employment (e.g. trade or business tax due, net tax
or exercise of a profession) (SEP) payable and total
3. Meaning of business income amount payable
4. Other sources of income of an individual
5. Exclusions from gross business, taxpayer
professional and other sources of
income
6. Formula for computing taxable
income of SEP
7. Allowable deductions
8. Itemized deductions
9. Optional Standard Deductions
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Allotte
Graduate
Intended Learning d Time Teaching & Learning Instructional
Attribute and Topics Assessment Tasks
Outcomes (in Activities Materials
CDIO Skills
Hours)
(OSD)
10. Net tax payable
11. Total amount payable
12. The new graduated tax table under
the TRAIN Law

Critical Thinking
CO3. PREPARATION OF THE INCOME TAX  Lecture  Short Quiz  PowerPoint
Conceptual ILO6. Filled-up the 6.0  Video Presentation:  Seat Work: Presentation
RETURN (ITR) OF INDIVIDUAL
Thinking necessary forms and  Hand outs
TAXPAYERS AND INCOME TAX 1) Easy as RFP Prepared and
Global mindset documents to be filed
filled-up the BIR  Video
by income tax payers COMPLIANCE REQUIREMENTS Presentation
Adaptable Form 1701 of
to the Bureau of
1. Inclusions to gross business,  BIR Forms
Internal Revenue individual
Learning to professional and other sources of
learn skills taxpayers
income
2. BIR file and pay system  Comprehensive
3. Necessary forms and documents to Problem Solving:
be filed by income taxpayers to the Computation of
BIR tax due/payable
4. Rules for compliance to income tax and filling-up of
requirements BIR Form 1701
5. The Annual Income Tax Return
(BIR Form 1701)
6. Dates for filing ITR
CO2 & CO3 Final-term Exam 1.5
Sub-total 27.0
Grand total 54

D. References
1. Virgilio D. Reyes, A Handbook on Taxation with the Tax Reforms for Acceleration and Inclusion, 2018 Edition
2. Win Ballada, Susan Ballada, Income Taxation, 15th Edition, Philippines Copyright, 2015
3. Hector S. De Leon, Hector M. De Leon Jr, The Law on Income Taxation, 13 th Edition, Philippines Copyright, 2009
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4. Hector S. De Leon, Hector M. De Leon Jr, The Fundamentals of Taxation, Philippines Copyright, 2009
5. Bartolome R. Urbano, Income Taxation Made Available, Philippines Copyright, 2009
E. Course Requirements
 Quizzes
 Assignments
 Projects

F. Grading System

Term examinations 40%

Class Standing
Quiz 15%
Deliverables (per chapter) 35%
Group participation rating 10%
60%
TOTAL 100%

Final Grade = (Mid-term Grade + Final-term Grade)

----------------------------------------------------
2

G. Provision for Flexibility

Academic Integrity
 All students are expected to be academically honest. Cheating, lying and other forms of unethical behavior will not be tolerated. Any student
found guilty of cheating during examinations or plagiarism in submitted course requirements will automatically be zero in the said exam or
requirement. Plagiarism refers to the use of books, notes or other intellectual property without giving proper attribution to its author, or
representing the work of another person as one’s own; cheating refers to securing help in a test, copying tests, assignments, reports or term
papers, collaborating with other students during an examination or in preparing academic work, signing another student’s name on an
attendance sheet, or otherwise practicing scholastic dishonesty.

Class Attendance
 The students are expected to come to class regularly and they are expected to come on time. A student who incurs 3 consecutive unexcused
absences will be advised to visit the guidance office for a counselling session and will be asked for a re-entry slip before being allowed to
enter the class again. On the other hand, a student who has accumulated 7 absences will be automatically dropped from the roll.
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 Due to illness or some other valid reasons, students may be excused from the class provided that there is an excuse letter duly signed by the
parent/s or guardian. As soon as the student returns after being absent, he must ask for a special quiz from the teacher. For students who can
present a medical certificate and those who have been sent by the university to competition or other events (reason for the absence) may take a
special quiz. For major examinations, the student should present a permit for special examination from the cashier before taking the special
exam. Wıthout any reasonable cause/valid reason, one will not be allowed to take the major exam.

Class Participation
 There should be equal opportunity for men and women to take leadership responsibility in every class activity or undertakings.

Student with Special Needs

 Students with special needs shall be dealt with appropriately depending on the course activities /requirements.

Prepared by:
Joseph Anthony M. Romero, CPA, MBA
Faculty

Reviewed by:
Candy Elizabeth G. Salapi, MBA Eva Marie S. Delon, CPA, MBA
Chairman, Review Committee Member, Review Committee

Recommended for Approval:

Candy Elizabeth G. Salapi, MBA

Department Head

Approved:
_ Cerenio Adriatico, Ph.D.______

Dean, College of Teacher Education

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_ Marvin S. Daguplo, Ph.D.______
Asst. Dir., Academics, Research and Innovation
CONFIRMATION AND ACKNOWLEDGEMENT

This is to confirm that the contents of the course syllabus in Income Taxation, 2nd semester of AY 2019-202 at SLSU-Tomas Oppus,
Southern Leyte, were discussed to us during the first day of class and a copy of which was provided for reproduction and individual reference
and guide.
Name of Student Course & Year Signature Name of Student Course & Signature
Year
1. 24.
2. 25.
3. 26.
4. 27.
5. 28.
6. 29.
7. 30.
8. 31.
9. 32.
10. 33.
11. 34.
12. 35.
13. 36.
14. 37.
15. 38.
16. 39.
17. 40.
18. 41.
19. 42.
20. 43.
21. 44.
22. 45.
23. 46
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