This learning plan outlines a session to teach participants about donation and donor's tax laws in the Philippines. It will compare the tax rules under the National Internal Revenue Code and the recent TRAIN law, defining key terms like donation and donor's tax. The session will use a lecture and discussion format along with questions and answers to explain the tax treatment of gifts and properties under both laws and highlight the changes introduced by TRAIN. Participants will be evaluated through individual recitations.
This learning plan outlines a session to teach participants about donation and donor's tax laws in the Philippines. It will compare the tax rules under the National Internal Revenue Code and the recent TRAIN law, defining key terms like donation and donor's tax. The session will use a lecture and discussion format along with questions and answers to explain the tax treatment of gifts and properties under both laws and highlight the changes introduced by TRAIN. Participants will be evaluated through individual recitations.
This learning plan outlines a session to teach participants about donation and donor's tax laws in the Philippines. It will compare the tax rules under the National Internal Revenue Code and the recent TRAIN law, defining key terms like donation and donor's tax. The session will use a lecture and discussion format along with questions and answers to explain the tax treatment of gifts and properties under both laws and highlight the changes introduced by TRAIN. Participants will be evaluated through individual recitations.
LEARNING OUTCOMES CONTENTS LEARNING LEARNING MATERIALS EVALUATION STRATEGIES 1. Define Donation and 1. What is donation? 1.Lecture Discussion 1. Laptop 1.Individual Recitation Donor’s Tax 2. LCD Projector 2.What is donors’ tax? 2.Question and answer 2. Differentiate TRAIN LAW from NIRC 3. Requisites of taxable gift. regarding Donor’s Tax. 4.Properties which form part of gross gift
5. Donors’ tax ( NIRC )
a. What donations are tax exempt? b. Exempt donations under special law c. Rates of tax payable by donor under National Internal Revenue Code ( NIRC )