SAN BEDA UNIVERSITY

College of Arts and Sciences

Department of Business Management and Entrepreneurship

COURSE SYLLABUS

COURSE CODE : LMG15

COURSE TITLE : INCOME TAXATION
COURSE CREDIT : 3units
COURSE PREREQUISITE/S :
FACULTY : Atty. Sarah Jeane P. Cardona
EMAIL ADDRESS : scardona@sanbeda.edu.ph
TERM/ACADEMIC YEAR : 1ST SEMESTER AY 2021-2022
DAY/TIME/ROOM/SECTION : T-F/3:00p.m.-6:00p.m./4ALM and 4BLM
COURSE DELIVERY MODE : Fully Online
CONSULTATION DAY/TIME : Friday, 3:00p.m.– 5:00pm

COURSE DESCRIPTION:

This course deals with Income Taxation with focus on understanding the nature, characteristics,
basis and purpose of taxation as well as application of rules in determining taxable income under the
National Internal Revenue Code and related issuances of the Bureau of Internal Revenue.

EXPECTED COLLEGE OF ARTS AND SCIENCES GRADUATE ATTRIBUTES (ECGAs)

Upon completion of the Legal Management Program, the students will be able to demonstrate the following
attributes of the Graduates of the College of Arts and Sciences:

• Globally Competent Professionals

• Transformative Leaders
• Life-long Learners

LEARNING OUTCOMES (LOs):

At the end of the course Business Crimes, the Legal Management student will be able to:

Demonstrate knowledge and understanding of general principles of

LO1 Taxation Law, doctrinal jurisprudence and pertinent issuances, rules and
regulations of the Bureau of Internal Revenue (“BIR”)

Identify whether a particular transaction is taxable under the National

LO2 Internal Revenue Code and pertinent issuances, rules and regulations of the
BIR

Critically analyze pertinent jurisprudence on Taxation Law and apply the

LO3
doctrines in a given transaction and/or situation

LO4 Effectively evaluate and communicate legal principles in Income Taxation

Utilize basic knowledge of the law and legal principles in making sound
LO5
personal and business decisions in everyday activities.

Integrate the values of integrity and responsibility in applying knowledge

LO6
in Income Taxation

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 Expected College of
Arts and Sciences
LEARNING OUTCOMES (LOs)
Graduate Attributes
(ECGAs)
Demonstrate knowledge and understanding of general
Globally competent principles of Taxation Law, doctrinal jurisprudence and
professionals LO1
pertinent issuances, rules and regulations of the Bureau of
Internal Revenue (“BIR”)
Identify whether a particular transaction is taxable under
Transformative
LO2 the National Internal Revenue Code and pertinent
Leaders
issuances, rules and regulations of the BIR
Critically analyze pertinent jurisprudence on Taxation
LO3 Law and apply the doctrines in a given transaction and/or
situation
Life-long Learners
Effectively evaluate and communicate legal principles in
LO4
Income Taxation

Utilize basic knowledge of the law and legal principles in

LO5 making sound personal and business decisions in
everyday activities.
Integrate the values of integrity and responsibility in
LO6
applying knowledge in Income Taxation

ASSESSMENT/GRADING SYSTEM:
The student will be graded according to the following:

Percentage
Requirements (Based on the Learning Scope of Work (Individual or (Weight is based on
Outcomes) Group) the importance of
the LO)
LO1, LO2, LO3, LO5, LO6 Explain Individual 70
comprehensively legal doctrines, create
cohesive legal arguments, and apply legal
provisions to issues and/or cases related to
agency and partnership:
• Recitation (10)
• Quizzes (10)
• Midterm & Final Examination (50)
LO3, LO4 Preparation of legal opinions Individual/Group (depending 10
applying the tax principles in a particular case on the number of students)
LO4, LO5 Prepare digests of cases assigned in Individual 10
class.

LO3, LO5, LO6 Explain clearly and coherently Individual/Group 10

one’s critical insights in small group
discussions.
TOTAL 100

MIDTERM COMPUTATION
Percentage
Requirements (Based on the Learning Scope of Work (Individual or (Weight is based on
Outcomes) Group) the importance of
the LO)
Midterm Exam Individual 50 %
Class Recitations Individual 30 %
Group Presentations Individual/Group (depending 20 %
on the nature of the Case
Problem)
TOTAL 100

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FINAL COMPUTATION
Percentage
Requirements (Based on the Learning Scope of Work (Individual or (Weight is based on
Outcomes) Group) the importance of
the LO)
Midterm Exam Individual 20%
Final Exam Individual 50%
Class Recitations Individual 15%
Group Presentations Individual/Group (depending 15 %
on the nature of the Case
Problem)
TOTAL 100

TABLE OF PERCENTAGE EQUIVALENTS. – The Department’s grading system is BASE O, computed

as follows:

GRADE POINT PERCENTAGE EQUIVALENTS DESCRIPTION

5.00 74 and Below Fail

3.00 75.00-76.99 Pass

2.75 77.00-79.99 Below Average

2.50 80.00-82.99 Average

2.25 83.00-85.99 High Average

2.00 86.00-88.99 Very Satisfactory

1.75 89.00-90.99 Good

1.50 91.00-93.99 Very Good

1.25 94.00-95.99 Superior

1.00 96.00-100.00 Excellent

Finality of Grades. – Once computed, the grades are final and beyond reconsideration, except only on
grounds of mathematical error in the computation, or wrong entries.

LEARNING PLAN:

SYNCHRONOUS SESSION (SS) - ALL TOPIC PRESENTATION

ASYNCHRONOUS SESSION (AS) - ALL ASSESSMENT ACTIVITIES

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)

Course Introduction Day 1

 Course overview Syllabus
 Course requirements
 Course policies

MODULE 1 - Taxation  Textbooks Week 1 Live lecture or Class

A. Definition  Reference recitation using the Blue
B. Nature of Internal Revenue Law Materials Button in the
Hilado v. Commissioner of Internal Revenue G.R. No.  Cases REDCANVAS, with
L-9408, October 31, 1956 discussion and
C. Scope and Nature of Taxation brainstorming
1. Inherent Attribute of Sovereignty
2. Legislative in Character
Sec. 28, Art. VI, 1987 Constitution
Sison v. Ancheta, G.R. No. L-59431, July 25, 1984,
Commissioner of Internal Revenue v. Pineda, G.R. No.
22734, September 15, 1967
Phil. Guaranty v. Commissioner of Internal Revenue,
G.R. No. L-22074, April 30, 1965
Commissioner of Internal Revenue v. Algue, Inc., L-
28896, Feb. 17,1988
D. Theory and Basis of Taxation
1. Life-blood theory
2. Necessity theory
3. Benefits-Protection/ Reciprocity Theory
(Doctrine of Symbiotic Relationship)
Commissioner of Internal Revenue v. Algue, Inc.,supra
Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937
E. Purposes of Taxation
1. General / Fiscal/ Revenue
Commissioner of Internal Revenue v. Algue, Inc.,supra
PAL v. Edu, G.R. No. L-41383, August 15, 1988
Tolentino v. Secretary of Finance, G.R. No. 115455,
October 30, 1995
2. Non-Revenue/Special or Regulatory
Osmena v. Orbos, G.R. No. 99886, March 31, 1993
Caltex v. Commission on Audit G.R. No. 92585, May
8, 1992
F. Characteristics of a Sound Tax System

Module 2 – TAXES  Textbooks Week 2 Live lecture or Class

A. Definition  Reference recitation using the Blue
B. Essential Characteristics of Taxes Materials Button in the
1. Imposed by the State  Cases REDCANVAS, with
2. Levied by the law-making body of the State discussion and
3. Enforced contribution brainstorming
4. Payable in money
Borja v. Gella G.R. No. L-18330, July 31, 1963
5. Proportionate in character
6. Levied on persons property and excise
(privilege)
7. Levied for public purpose
8. Paid at regular periods or intervals

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)
9. Personal to the taxpayer
Tan v. Del Rosario, G.R. No.109289, October 3, 1994
Commissioner of Internal Revenue v. Santos, GR
119252, Aug. 18,1997
C. Requisites of a valid tax
1. Taxable subject must be within the jurisdiction
of the taxing authority
2.Taxable subject must be accorded due process in
the assessment and collection of taxes
3. Imposition be for public purpose
4. Rule of taxation be uniform
5. Must not violate inherent and constitutional
limitations
D. Classification of Taxes
I. As to subject matter
a. Personal, poll or capitation
b. Property
c. Excise
II. As to who bears the burden and incidence
a. Direct
b. Indirect
Tolentino v. Secretary of Finance, G.R. No. 115455,
October 30, 1995)
III. As to purpose
a. General, fiscal or revenue
b. Special, regulatory or sumptuary
IV. As to how amount is determined
a. Specific
b. Ad Valorem (Value)
V. As to taxing authority
a. National
b. Local
VI. As to rate
a. Progressive
b. Regressive
c. Proportionate
E. Taxes distinguished from other Impositions
1. Debts
Caltex v. Commission on Audit supra
Francia v Intermediate Appellate Court, G.R. No.
67649, June 28, 1988
Republic v. Mambulao Lumber Company, G.R. No.
17725, February 28, 1962
Domingo v Carlitos, G.R. No.L-18994, June 29, 1963
2. License Fees
Victorias Milling Co., Inc. v. Municipality of Victorias,
Negros Occidental, L-24813, September 27, 1968
3. Special Assessments/Levies
4. Tolls
5. Penalties
National Development Company vs. Commissioner of
Internal Revenue, G.R. No. 53961 June 30, 1987
6. Custom Duties

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)
Module 3 – LIMITATION OF THE TAXING  Textbooks Week 3 Live lecture or Class
POWER  Reference recitation using the Blue
Materials Button in the
Limitations on the Taxing Power  Cases REDCANVAS, with
discussion and
1. Inherent Limitations on the Taxing Power brainstorming
a. Public Purpose of Taxes
Pascual vs. Secretary of Public Works and
Communications, et. al., G.R. No. L-10405 December
29, 1960
b. Non-Delegability of the Taxing Power
Osmena v. Orbos, Etc., Et al., supra
c. Situs of Taxation
Philippine Guaranty Co., Inc. V. Commissioner of
Internal Revenue, L-22074 April
30, 1965
Reagan vs. Commissioner of Internal Revenue, G.R.
No. L-26379, December 27, 1969
d. Exemption of Government from Taxes
Social Security System vs. City of Bacolod et.al., G.R.
No. L-35726, July 21, 1982
e. International Comity
Section 159, Local Government Code
2. Constitutional Limitations on Taxing Power
a. Due Process of Law
Sec. 1, Art. Ill, 1987 Constitution
Province of Abra vs. Hernando, G.R. No. L-49336,
August 31, 1981
b. Equal Protection of the Law
Sec. 1, Art. Ill, 1987 Constitution
Tiu v Court of Appeals, G.R. No. 127410, January 20,
1999
Sison vs. Ancheta, G.R. No. L-59431, July 25, 1984
Ormoc Sugar vs. Treasurer of Ormoc City, G.R. No. L-
23794, February 17, 1968
c. Freedom of Speech and of the Press
American Bible Society v. City of Manila, April 30,
1957
Lladoc vs. Commissioner of Internal Revenue, June 16,
1965
d. Non-Infringement of Religious Freedom
Sec. 5, Art. Ill, 1987 Constitution
e. Non-Impairment of Contracts
Sec. 10, Art. Ill & Sec. 11, Art XII, 1987 Constitution
Casanovas v. Hord, 8 Phil. 125, March 22, 1907
Meralco v. Province of Laguna, G.R. No. 131359, May
5, 1999
Cagayan Electric Power and Light Co. V.
Commissioner of Internal Revenue, G.R. No. 60126,
September 25, 1985
f. Non-Imprisonment for Debt or Non-Payment of
Poll Tax
Sec. 20, Art. Ill, 1987 Constitution
g. Origin of Appropriation, Revenue and Tariff
Bills

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)
h. Uniformity, Equitability and Progressivity of
Taxation
Sec. 28(1), Art. VI, 1987 Constitution
Villegas vs. Hiu Chiong Tsai Pao Hao, G.R. No. L-
29646, November 10, 1978
Association of Customs Brokers, Inc. Vs. Municipal
Board of Manila et. al., G.R. No. L-
4376, May 22, 1953
i. Non-delegation of legislative power
Abakada Guro Party List v. Ermita, G.R.168056,
October 30, 1995
j. Delegation of Legislative Authority to Fix Tariff
Rates, Import and Export Quotas
k. Tax Exemption of Properties Actually, Directly
and Exclusively Used for Religious, l. Charitable
and Educational Purposes
Sec. 28(3), Art. VI, 1987 Constitution
Abra Valley College v. Aquino, June 15, 1988
Commissioner of Internal Revenue v. Court of Tax
Appeals and YMCA, G.R. No. 124043, October 14,
1998
m. Voting Requirements in Connection with the
Legislative Grant of Tax Exemption
Sec. 24, Art. VI, 1987 Constitution
Sec. 28(4), Art. VI, 1987 Constitution
n. Tax Exemption of Revenues and Assets,
including Grants, Endowments, Donations or
Contributions to Educational Institutions
Sec. 4(3), Art. XIV, 1987 Constitution
Sec. 28(3), Art. VI, 1987 Constitution

3. Double Taxation and Tax Exemptions

a. Double Taxation Defined
Victorias Milling Co., Inc. V. Municipality of
Victorias, G.R. No. L-21183, September 27, 1968
b. Elements of Double Taxation
a. Subject matter is taxed twice when it should be
taxed only once
b. Both taxes are levied for the same purpose
c. Imposed by the same taxing authority within the
same jursidiction, during the same taxing period
and covering the same kind of tax
Villanueva v. City of Iloilo, G.R. No. L-26521,
December 28, 1968
Procter and Gamble Philippines Manufacturing Corp.
V. Municipality of Jagna, G.R. No. L-24265,
December 28, 1979
c. Kinds of Double Taxation
1. Direct Double Taxation
2. Indirect Double Taxation
3. International Juridical Double Taxation
d. Means Employed to Avoid Double Taxation
1. Tax Credits
2. Tax Deductions
3. Tax Exemptions

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)
4. Tax Treaties
e. Tax Avoidance, Tax Evasion and Tax Fraud
Delpher Trades Corporation v. Intermediate Appellate
Court et. al., G.R. No. L-69259, January 26, 1988
Commissioner of Internal Revenue vs. Estate of
Benigno Toda Jr., G.R. No. 147188, September 14, 2004

Module 4 – INCOME TAXATION  Textbooks Week 4 Live lecture or Class

 Reference recitation using the Blue
1. Income Taxation Materials Button in the
a. Definition  Cases REDCANVAS, with
b. Nature discussion and
2. Income Tax Systems brainstorming
a. Global Tax System
b. Schedular Tax System
c. Semi-Schedular or Semi-Global Tax System
3. Features of the Philippine Income Tax Law
a. Direct Tax
b. Progressive
c. Comprehensive
d. Semi-Schedular or Semi-Global Tax System
4. Criteria in imposing Philippine Income Tax
a. Citizenship Principle (Section 23, NIRC)
b. Residence Principle (Section 23, NIRC)
c. Source Principle (Section 42, NIRC)
5. Kinds of Taxpayers
a. Individual Taxpayers (Section 22, NIRC)
b. Corporations (Section 22, NIRC)
c. Partnerships (Section 22, NIRC)
d. General Professional Partnerships (Section 22,
NIRC)
e. Estates and Trusts (Section 60, NIRC)
f. Co-ownerships (Section 22, NIRC)
6. Income
a. Definition
Madrigal v. Rafferty, 38 Phil. 414, August 7, 1918
b. Requisites of a Taxable Income
1. There must be gain or profit
2. The gain must be realized or received actually or
constructively
3. It is not exempted by law or treaty from income
tax
Commissioner of Internal Revenue vs. Tours
Specialists, G.R. No. 66416 March 21,
1990
c. Realized Income vs. Recognized Income
d. Test in Determining Income
i. Flow of Wealth Test
ii. Realization Test
iii. Claim of Right Doctrine
Commissioner of Internal Revenue v. CTA, G.R. No.
25043, August 26, 1968
iv. All-events Test
Commissioner of Internal Revenue vs. Isabela Cultural
Corporation, G.R. No. 172231, February 12, 2007

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 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)

MIDTERM EXAMINATION – Week 5

Module 5 -6 – INDIVIDUAL INCOME  Textbooks Week 6 and Live lecture or Class
TAXATION  Reference 7 recitation using the Blue
Materials Button in the
1. General Principles (Section 23, NIRC)  Cases REDCANVAS, with
2. Source of Income (Section 42, NIRC) discussion and
Commissioner of Internal Revenue v. Marubeni brainstorming
Corporation, G.R. No. 137377, December 18, 2001
Philippine Guaranty Co., Inc. v. Commissioner of
Internal Revenue, G.R. No. L-2707, April 30, 1965
Alexander Howden & Co. Ltd v. Commissioner of
Internal Revenue, L-19392, April 14, 1965
Philamlife v. Court of Tax Appeals and Commissioner
of Internal Revenue, CA-GR SP No. 31283, April 25,
1995
3. Taxable Income (Section 31, NIRC)
4. Exemption of Minimum Wage Earners
5. Income Subject to Graduated Rates
a. Compensation Income
b. Business and professional income
c. Capital Gains NOT subject to final tax
d. Passive Income NOT subject to final tax
e. Other Income
6. Rule of Passive Income Subject to Final Tax
a. Interest Income
b. Royalties
c. Prizes and Winnings
d. Dividends
e. Capital Gains
7. Special Classes of Individual Employees
Those employed by:
a. Regional or Area Headquarters or Regional
Operating Headquarters of Multinational
Companies in the Philippines
b. Offshore Banking Unit in the Philippines
established in the Philippines
c. Foreign Service Contractor or subcontractor
engaged in petroleum operations

Module 7 – CORPORATE INCOME TAXATION  Textbooks Week 7 Live lecture or Class

 Reference recitation using the Blue
1. Normal Corporate Income Tax (“NCIT”) Materials Button in the
2. Capital Gains Tax (“CGT”)  Cases REDCANVAS, with
3. Final Tax on Passive Income discussion and
4. Gross Income Tax (“GIT”) brainstorming
5. Improperly Accumulated Earnings Tax
(“IAET”)
6. Branch Profit Remittance Tax (“BPRT”)
7. Final Tax on (other) Gross Income from Sources
Within the Philippines

9
 LEARNING WEEK/
LEARNING
RESOURCES DATE
METHODS
TOPIC/CONTENT (print and (Schedule of
(activities designed or
(arrangement or sequence of the major topics is non-print each Topic,
deployed by the teacher
based on a logical order) materials and Assign,
to bring about, or
online/ Exam for the
create the conditions
open-access entire
for learning)
resources) semester)

Module 8 – WITHHOLDING OF TAXES  Textbooks Week 8 Live lecture or Class

 Reference recitation using the Blue
WITHHOLDING TAXES (Section 57-58 Materials Button in the
Inclusive; Section 78-82 Inclusive)  Cases REDCANVAS, with
1. Withholding Tax System discussion and
2. Kinds of Withholding Tax brainstorming
a. Withholding Tax at Source
i. Final Withholding Tax
ii. Creditable Withholding Tax
b. Withholding Tax on Compensation
i. Withholding Tax on Wages
ii. Withholding Tax on Fringe Benefit
c. Withholding Tax on Creditable Value Added
Tax (“VAT”)
d. Withholding on Percentage Tax
3. Persons Required to Withhold
4. Persons NOT Required to Withhold
5. Consequences of Failure to Withhold
Commissioner of Internal Revenue v. Wander
Philippines Inc and Court of Tax Appeals, G.R. No. L-
68375, April 15, 1988
Banco Filipino Savings and Mortgage Bank v. Court of
Appeals, G.R. No. 155682, March 27, 2007

FINAL EXAMINATION
9TH WEEK

RUBRICS FOR ASSESSMENT:

Rubrics for Recitations

Exemplary Proficient Developing Beginning

Criteria Rating
96%-100% 85%-95% 75%-84% 75%
The answer
Responsivene The answer The answer The answer appears to be
ss given directly given responds given given out of
(35%) responds to the to the question incompletely desperation.
question asked. asked, but may responds to the Less than 75%
(20%-25%) include details question asked, of the response
not asked or and student did addresses the
might lack a not show full question.
requisite in the awareness of the (1%-7%)
law topic
(14%-19%) (8%-13%)

Context The answer The answer The answer The answer

Precision and given considers given, while it given, while it given appears

10
 Economy of the context considers the considers the to be a shotgun
Language within which context within context within response. Less
(35%) the question which the which the than 75% of the
was asked, question was question was response
complete asked, lacked asked, lacked addresses the
without being clarity and focus, clarity and question.
verbose included details did not weed out (1%-5%)
(16%-20%) not otherwise the important
asked detail from the
(11%-15%) non-important
ones
(6%-10%)

Legal Basis The given The given The given The answer
and answer answer answer considers given does not
Integration considers both considers both both the law and provide legal
(30%) the law and the law and relevant facts but basis, or does
relevant facts or relevant facts or missed in its not integrate the
has basis, wider has basis, but application, or facts to the law.
scope of failed to cited a wrong (1%-5%)
knowledge completely legal basis to
about the law, integrate the law justify the
including the to the facts answer
co-relation of gvien (6%-10%)
laws and (11%-15%)
concepts that
applies to the
given situation.
(16%-20%)
TOTAL

Rubric for Essay Questions and Digest Drafting

Exemplary Proficient Developing Beginning

Criteria 1 2 3 4 Rating
96-100 88-95 82-87 76-81
Legal Basis The legal basis cited The legal basis The legal basis The legal basis
is correct and cited is relevant cited is relevant cited is wrong.
The ability of thoroughly to the to the
the student to explained. issue/question, issue/question
cite, although not the but is not
exact correct properly or
comprehend
answer. thoroughly
and properly
However, the explained.
explain the same was
necessary and thoroughly
relevant legal explained.
basis for
questions
given.

(50%)
Application of The application of The legal basis The legal basis The application
Law the correct legal cited is correct cited is relevant of law is
basis is properly but is not to the issue or incorrect.
The ability to applied to the issue properly problem but is
properly apply or problem. applied to the not properly
the relevant issue or applied to the
provision/s of problem. issue or problem.
law, as well as
jurisprudence,
to the

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 question/s
given.

(30%)

REFERENCES:

MAIN TEXTBOOK
Tax Principles and Remedies – Justice Japar Dimaampao

ON-LINE OPEN ACCESS RESOURCES

The National Internal Revenue Code @ https://www.bir.gov.ph/index.php/tax-code.html

Signature

ATTY. SARAH JEANE P. CARDONA

Faculty, College of Arts and Sciences

Approved by:

ATTY. MICHAEL C. DAGUINOD

Chair, Department of Legal Management, College of Arts and Sciences

ASSOC. PROF. JACKQUI R. MORENO, CPA, DBA

Vice Dean, Accountancy and Business Cluster

Signature
PROF. CHRISTIAN BRYAN S. BUSTAMANTE, Ph. D.

Date Prepared by the Faculty :19 August 2021

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