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LEARNING PLAN

DONORS TAX ( NIRC VS. TRAIN LAW)


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 )

6. Donors’ tax ( TRAIN )

7. Changes in donors tax under train law

8.Time and place of filing

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