DE LA SALLE UNIVERSITY-DASMARIÑAS

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

ACCOUNTANCY DEPARTMENT

COURSE SYLLABUS

COURSE CODE: BTMAS401

COURSE TITLE: Special Topics on Tax
COURSE TYPE: Lecture
COURSE CREDIT: Three (3)
PRE-REQUISITES: B-BTAX222 (Business Taxation)
CO-REQUISITES: None

COURSE DESCRIPTION

This course offers an in-depth study of special topics in local taxation such as home-office and branch
taxation, real estate taxation, local government finance and voluntary assessment program of the Bureau
of Internal Revenue (BIR). It also covers taxation for multinational companies, e-commerce taxes, the
Philippine Economic Zone Authority (PEZA) taxation, existing tax treaties of the Philippines with foreign
countries, Bureau of Investments (BOI) and Bureau of Customs (BOC) fiscal incentives, and international
taxation affecting the Philippine setting.
The course will have a special provision on modality, pacing, pedagogy, assessment type,
communication and feedback based on the national, regional, provincial, city, and institutional guidelines
for the safety amidst disaster and pandemic. Hence, this class shall be delivered in both online and
offline/module-based approach. This course is also compliant with Outcomes-Based Education (OBE) and
21st Century Learning Design (21CLD) frameworks.

COURSE LEARNING OUTCOMES

At the end of the course, students are expected to:
CLO1: Integrate critical thinking, communication skills and computer literacy by preparing and presenting
solutions in class.
CLO2: Explain the taxation under the Local Government Code, specifically local business taxes and real
property taxes.
CLO3: Categorize the preferential taxation for corporations under special laws such as Barangay Micro
Business Enterprise, Special Economic Zone Act, Omnibus Investment Code, and Double Tax Agreements.
CLO4: Explain the preferential taxation for certain individuals specifically senior citizens, and persons with
disability.
CLO5: Exhibit faith by interpreting, judging, and evaluating classroom realities in the light of the Gospel.
CLO6: Demonstrate the importance of ethics and Christian-like actions in accounting for special
transactions such as changes in accounting policies and estimates, non-current asset held for sale and
discontinued operations and events after the reporting period and emphasize the need for relevance,
truthfulness, timeliness, integrity, objectivity, and neutrality in the preparation of basic financial statements.
CLO 7: Recognize and realize the social responsibility of an accounting professional in the preparation and
presentation of a fairly stated financial statements.
LEARNING PLAN

Learning Outcomes for Midterm Period

Course Learning Outcomes Topic Learning Outcomes
CLO 1. Integrate critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 2. Explain the taxation under the Local • TLO 1. Explain the fundamental principles of
Government Code, specifically local business local government taxes.
taxes and real property taxes.
• TLO 2. Determine the specific taxing powers of
CLO 5. Exhibit faith by interpreting, judging,
Local Government Units (exclude rates) and
and evaluating classroom realities in the light
common limitations on the taxing powers of LGUs
of the Gospel.
• TLO 3. Facilitate the procedure for approval and
CLO 6. Demonstrate the importance of ethics
effectivity of tax ordinances.
and Christian-like actions in accounting for
special transactions such as changes in • TLO 4. Elaborate the periods of assessment and
accounting policies and estimates, non-current collection of local taxes, fees, or charges
asset held for sale and discontinued operations • TLO 5. Compare the remedies available to both
and events after the reporting period and the taxpayers and the LGUs for collection of
emphasize the need for relevance, truthfulness, revenues.
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.

CLO 1. Integrate critical thinking,

communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 2. Explain the taxation under the Local
Government Code, specifically local business
taxes and real property taxes. • TLO 6. Explain the Fundamental principles
CLO 5. Exhibit faith by interpreting, judging, • TLO 7. Assess the exemptions from real
and evaluating classroom realities in the light property taxes
of the Gospel. • TLO 8 Determine the collection and
CLO 6. Demonstrate the importance of ethics computation of real property tax.
and Christian-like actions in accounting for • TLO 9. Summarize the remedies available to
special transactions such as changes in both the taxpayers and the LGUs for
accounting policies and estimates, non-current collection of real property tax.
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.

• TLO 10. Explain the principles behind the

CLO 1. Integrate critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 4. Explain the preferential taxation for
certain individuals specifically senior citizens,
and persons with disability.
RA 7277 Magna Carta for Disabled Persons.
• TLO 11. Determine the sales discounts
which may be claimed by qualified persons
with disability (PWD) and understand and
apply the computation of the discount and
CLO 5. Exhibit faith by interpreting, judging,
and evaluating classroom realities in the light
of the Gospel.
CLO 6. Demonstrate the importance of ethics
and Christian-like actions in accounting for
special transactions such as changes in
accounting policies and estimates, non-current
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
CLO 7. Recognize and realize the social
responsibility of an accounting professional in
the preparation and presentation of a fairly
stated financial statements.
vat exemption granted to qualified persons
with disability.
• TLO 12. Assess the exemptions from value-
added tax (vat) on sale of goods or services
to qualified persons with disability.
• TLO 13. Explain the additional exemptions
of benefactors of qualified persons with
disability.
• TLO 14. Explain the definition and basic
guidelines of RA 9994, otherwise known as
the Expanded Senior Citizens Act of 2010
• TLO 15. Summarize the privileges of a
senior citizen including exemption from
income tax.
• TLO 16.Compare the tax incentives for
qualified establishments selling goods and
services to senior citizens.

CLO 1. Integrate critical thinking,

communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 3. E Categorize the preferential taxation
for corporations under special laws such as
Barangay Micro Business Enterprise, Special
Economic Zone Act, Omnibus Investment
Code, and Double Tax Agreements. • TLO 17. Discuss and understand about the
CLO 5. Exhibit faith by interpreting, judging, concepts under RA 9178
and evaluating classroom realities in the light • TLO 18. Explain the procedures in the
of the Gospel.
CLO 6. Demonstrate the importance of ethics registration and operation of BMBE
and Christian-like actions in accounting for • TLO 19. Breakdown the incentives,
special transactions such as changes in benefits, and penalties of businesses
accounting policies and estimates, non-current registered as BMBE
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
 Onsite Activities

Allotted Hours
Asynchronous
Synchronous
Teaching-Learning Activities /

Assessment
Summative
Module Assessment Strategy
No and
Learning Offline/Printed Online Module Technology
Outcomes Date Module Activities Activities Enabler

Week
Module 0 1 Orientation Week

• Formative
• Syllabus
assessment:
uploaded / 3.0
Lesson exit
• Presentation
tickets to
of course
summarize what
introduction
students have
Module 1
learn about • Discussion
on Theories
TLO 1 Local Taxation.
and
TLO 2 Concepts
TLO 3 Schoolbook
• Recitation
TLO 4 Week • Enabling MS Teams
2 assessment: • Solving of PowerPoint
CLO 1 Quiz on Local problems Excel
CLO 2 Taxation. (1.5 and
CLO 5 hrs.) exercises
/
CLO 6
• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph.
 • Formative
assessment: • Syllabus
Lesson exit uploaded /
4.5
tickets to • Discussion
summarize what on Theories
students have and
learn about Real Concepts
Module 2
Property • Recitation
TLO 6 Taxation. • Solving of
TLO 7 problems
• Summative Schoolbook
TLO 8 and
Week MS Teams
TLO 9 assessment: on exercises
3 &4 PowerPoint
CLO 1 Local Taxation Excel
CLO 2 and Real
CLO 5 Property /
CLO 6 Taxation 1.5

• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph

Week
5
SELF CARE WEEK
 • Formative
assessment:
Lesson exit
tickets to • Syllabus
summarize what uploaded
students have • Discussion /
6.0
learn about on Theories
Module 3 Magna Carta and
for Disabled Concepts
TLO 10 person • Recitation
TLO 11 ( PWD) and • Solving of
TLO 12 Senior Citizen problems Schoolbook
TLO 13 Act.
TLO 14
and MS Teams
exercises PowerPoint
TLO 15
TLO 16
Week • Enabling Excel
6&7 assessment:
CLO 1
Long Quiz on /
CLO 4
CLO 5 Magna Carta
CLO 6 for Disabled
CLO 7 person ( PWD)
and Senior
Citizen Act.

• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph
 • Formative
assessment:
Lesson exit
tickets to
summarize what
students have
learn about
Barangay Micro • Syllabus
Module 4 Business uploaded / 3.0
Enterprises
• Discussion
TLO 17 (BMBE)
on Theories
TLO 18 and Schoolbook
TLO 19 • Enabling MS Teams /
CLO 1
Week Concepts PowerPoint
assessment:
CLO 3
8 • Recitation Excel
Long Quiz on
CLO 5 • Solving of
Barangay Micro
CLO 6 problems
Business
and
Enterprises
exercises
(BMBE).
•
• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph

• Summative
Week • Summative
assessment Schoolbook / 3.0
9 assessment
( Module 1-4)
TOTAL 16.5 6 4.5 27 Commented [BRT1]: Selfcare week and Orientation week

Learning Outcomes for Final Period

Course Learning Outcomes Topic Learning Outcomes
CLO 1. Apply critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 3. Explain the preferential taxation for
• TLO 20. Explain the definition and basic
corporations under special laws such as
guidelines of RA 7916
Barangay Micro Business Enterprise, Special
• TLO 21. Identify the application and
Economic Zone Act, Omnibus Investment
registration requirements for entities in the
Code, and Double Tax Agreements.
Ecozone
CLO 5. Exhibit faith by interpreting, judging,
• TLO 22. Explain the tax treatment of
and evaluating classroom realities in the light
of the Gospel. merchandise in the Ecozones
CLO 6. Demonstrate the importance of ethics • TLO 23. Explain the incentives to Ecozone
and Christian-like actions in accounting for Enterprises.
special transactions such as changes in
accounting policies and estimates, non-current
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
CLO 7. Recognize and realize the social
responsibility of an accounting professional in
the preparation and presentation of a fairly
stated financial statements.
CLO 1. Apply critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 3. Explain the preferential taxation for
corporations under special laws such as
Barangay Micro Business Enterprise, Special • TLO 24. Explain the definition and basic
Economic Zone Act, Omnibus Investment guidelines of E.O. 226, otherwise known as
Code, and Double Tax Agreements. the Omnibus Investment Code of 1987
CLO 5. Exhibit faith by interpreting, judging,
• TLO 25. Determine the preferred areas of
and evaluating classroom realities in the light
investments.
of the Gospel.
• TLO 26. Explain the Investments Priority
CLO 6. Demonstrate the importance of ethics
Plan
and Christian-like actions in accounting for
special transactions such as changes in • TLO 27. Identify the application and
accounting policies and estimates, non-current registration requirements.
asset held for sale and discontinued operations • TLO 28. Explain the incentives to registered
and events after the reporting period and enterprises including tax exemption.
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
CLO 7. Recognize and realize the social
responsibility of an accounting professional in
CLO 1. Apply critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 3. Explain the preferential taxation for
corporations under special laws such as
Barangay Micro Business Enterprise, Special
Economic Zone Act, Omnibus Investment
• TLO 29. Explain the nature and purpose of
Code, and Double Tax Agreements.
DTA
CLO 5. Exhibit faith by interpreting, judging,
• TLO 30. Explain the manner of giving relief
and evaluating classroom realities in the light
from double taxation
of the Gospel.
CLO 6. Demonstrate the importance of ethics • TLO 31. Determine the procedure for
and Christian-like actions in accounting for availment of tax treaty benefits.
special transactions such as changes in
accounting policies and estimates, non-current
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
CLO 7. Recognize and realize the social
responsibility of an accounting professional in
CLO 1. Apply critical thinking,
communication skills and computer literacy by
preparing and presenting solutions in class.
CLO 3. Explain the preferential taxation for
corporations under special laws such as
Barangay Micro Business Enterprise, Special
Economic Zone Act, Omnibus Investment
Code, and Double Tax Agreements. • TLO 32. Explain the nature and purpose of
CLO 5. Exhibit faith by interpreting, judging, Republic Act No. 10863 otherwise known as
and evaluating classroom realities in the light the Customs and Tariff Modernization Act
of the Gospel. • TLO 33. Explain the rules and procedures
CLO 6. Demonstrate the importance of ethics on trade, reduction of opportunities for
and Christian-like actions in accounting for corruption, improvement of Customs service
special transactions such as changes in delivery and improvement of supply chain.
accounting policies and estimates, non-current
asset held for sale and discontinued operations
and events after the reporting period and
emphasize the need for relevance, truthfulness,
timeliness, integrity, objectivity, and neutrality
in the preparation of basic financial statements.
CLO 7. Recognize and realize the social
responsibility of an accounting professional in
 Onsite Activities

Allotted Hours
Asynchronous
Synchronous
Teaching-Learning Activities /

Assessment
Summative
Module Assessment Strategy
No and
Learning Offline/Printed Online Module Technology
Outcomes Date Module Activities Activities Enabler
• Formative
assessment:
Lesson exit • Syllabus
tickets to uploaded
6.0
summarize what • Presentation /
students have of course
learn about RA introduction
No, 7916 • Discussion
Module 5 Special on Theories
Economic Zone and
TLO 21 Act. Concepts
TLO 22 • Recitation Schoolbook
TLO 23 Week
• Enabling • Solving of MS Teams
CLO 1 10 &
CLO 2 11
assessment: problems PowerPoint /
Long Quiz on and Excel
CLO 5
CLO 6 RA No. 7916 exercises
CLO 7 and Special
Economic Zone
Act.

• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph
 • Formative
assessment:
Lesson exit
tickets to
summarize what • Syllabus /
4.5
students have uploaded
learn about • Discussion
Omnibus on Theories
Module 6
Investment and
TLO 24
Code. Concepts
TLO 25 • Recitation
TLO 26 • Summative • Solving of
assessment: Schoolbook
TLO 27 Week problems
MS Teams
TLO 28 12 Long Quiz on and PowerPoint
CLO 1 &13 RA No. 7916 exercises Excel
CLO 3 Special
CLO 5 Economic Zone
CLO 6 Act and / 1.5
CLO 7
Omnibus
Investment Act.

• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph

Week
14
SELF CARE WEEK
 • Formative
assessment: / 6.0
Lesson exit
tickets to
summarize what
students have • Syllabus
Module 7
Week uploaded
learn about
TLO 29
15 (
Double • Discussion
Speci on Theories
TLO 20 Taxation
al
TLO 31 Agreement and Schoolbook
class
CLO 1
set to • Enabling Concepts MS Teams
/
CLO 3
up all assessment: • Recitation PowerPoint
CLO 5 • Solving of Excel
the Long Quiz on
CLO 6 problems
requir Double
CLO 7
ed Taxation and
topics
Agreement exercises Commented [BRT2]: Propose combined class on
) December 20 & 22.
• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph

• Formative
assessment:
Lesson exit • Syllabus
tickets to uploaded
summarize what • Discussion / 6.0
students have on Theories
Module 8 learn about and
Custom Tariff Concepts
TLO 32 Modernization • Recitation
TLO 33 Act. • Solving of Schoolbook
CLO 1 Week MS Teams
• Enabling problems /
CLO 3 16 & PowerPoint
CLO 5 17 assessment: and Excel
CLO 6 Long Quiz on exercises
CLO 7 Custom Tariff
Modernization
Act.
• All
communication
be made via
email_
brtabermio@dls
ud.edu.ph
• Summative
Week • Summative
assessment Schoolbook / 3.0
18 assessment
( Module 5-8)
TOTAL 22.5 3 4.5 27.0 Commented [BRT3]: Self care week
GRADING SYSTEM

Midterm Period Final Period

Enabling Assessments 60% Enabling Assessments 60%

Enabling Assessment 45% Enabling Assessment 45%
Class participation 15% Class participation 15%
Summative Assessments 40% Summative Assessments 40%
Total 100% Total 100%
( Midterm period grade + Final period grade)/2 = FINAL GRADE

COURSE POLICIES AND REQUIREMENTS

1. Enrollment in an E-Class. You are required to enroll in e-class (Schoolbook) using the course
access code provided in your registration form. Your teacher will verify your enrolment by
checking the class list provided by the Office of the University Registrar. For those who opted for
printed modules, you will only be given the module if you are officially enrolled.

2. Learning Tools and Materials.

a. This syllabus comes with Learning Modules (printed for offline/home-based learners;
uploaded online via Schoolbook and MS Teams for online learners). The Learning
Modules were prepared in close reference with Specific Laws, Local Government
Code/Memorandum , Revenue Memorandum Circulars and corresponding Implementing
Rules and regulations,
b. Online learners shall also be provided with video tutorials pre-recorded by your instructor.
The videos will be uploaded to MS Streams at least one week ahead of the scheduled
lesson, based on the Learning Plan.

3. Communication and Feedback

a. Online Synchronous Communication shall happen as indicated in the learning plan section
of the syllabus.
b. Online Asynchronous Communication shall happen when the faculty utilizes at least one
of the recommended asynchronous communication. The minimum response time for
asynchronous communication is 24 hours, excluding Sundays and holidays. All
communication platforms must be explicitly indicated in the syllabus. Below are the
recommended asynchronous communication platforms:
i. Forum – at the Forum Tab at Schoolbook, students can post their general concerns.
The forum is public and any post can be seen by the class.
ii. Messaging – at Schoolbook. Any private or confidential matters must may be
messaged through Schoolbook messaging feature.
iii. Email – you may email your professor at brtabermio@dlsud.edu.ph. In writing
your emails, observe professionalism by (a) directly presenting your point; (b)
avoiding making demands or accusations; (c) using professional salutations; and
(d) checking spelling and grammar.
c. Offline Communication are only for Students who opted for Printed Modules. Text
messaging subject to strict confidentiality agreement between the student and the professor
maybe used. This mode of communication is exclusive only for the specified type of
student. Calls may be entertained within working hours (8AM to 5PM), while text
messages may be responded to within 24 hours, excluding Sundays and holidays.
 d. No using of foul, curse, and other bad words, whether in written or verbal. No shouting.
No flooding of chat and messages. No selling.

4. Synchronous (Online) Meetings

a. The timing of scheduling of most synchronous meetings will be at such a time when you
have at least read the accompanying module for the lesson and watched the video tutorial,
because synchronous meetings are designed to reinforce your basic knowledge of the topic.
b. RSVP as part of an ethical process of conducting online meetings, the following will be
observed:
i. The synchronous meeting will be scheduled by the teacher at least 14 calendar
days before the meeting date.
ii. The student must RSVP at least three days before the scheduled synchronous
meeting.
iii. The faculty will announce two days before the calendared synchronous meeting
if it will push through or if it will be cancelled. If cancelled, the faculty will
announce a replacement asynchronous activity and the new schedule of the
synchronous meeting.
c. Log-in on time. Give yourself 15 to 30 minutes “meeting area” setup time before the
scheduled synchronous (online) meeting, and log in 5-10 minutes before the scheduled
meeting. We ought to respect each other’s time and we need to maximize the limited
synchronous hours allotted for the course, so we shall start on time and end the session a
little ahead of time. The minimum required attendees in synchronous class shall be 50
percent of the entire class. It is the faculty’s prerogative whether to continue or discontinue
the session if it does not reach 50 percent. However, if the attendees are less than 20 percent
of the total class, the synchronous session will be rescheduled, an asynchronous learning
activity will take the place of the supposed synchronous meeting.
d. Online Classes is scheduled based on the learning plan. Attendance, especially in
synchronous classes, shall not be a basis for receiving a failing grade. It will not comprise
any grade in the class standing.
e. All synchronous meetings will be recorded and embedded into a schoolbook page
section. It will also be accessed by students at MS Teams and other institutionally
subscribed video hosting platform.
f. The synchronous meeting will only be held at the class schedule indicated in the
registration form.
g. Other policies for synchronous meetings:
i. Tidy up and observe proper grooming for synchronous meetings. Wear decent
casual or smart-casual attire prescribed by the Student Handbook.
ii. Microphone must be muted and only unmuted when the teacher requires the
student to do so.
iii. Your teacher may require you to turn on your gadget camera to validate
attendance and monitor participation. However, the student can choose to turn off
the video if the teacher allows them to.
5. Intellectual Property Policy
a. Policy and copyright infringement will not be tolerated. Any violation of such will earn
students a grade of zero in the assessment.
b. Using of any illegally obtained software is strictly prohibited.
c. Students are encouraged to use their original photos, videos, and other resources.
Otherwise, students can use royalty-free resources or embed the sources in their
submissions to avoid copyright infringement and/or plagiarism.
d. Inviting people, that are not part of the class, in synchronous meetings is strictly prohibited,
unless approved by the subject teacher. Posing as another person during a synchronous
activity is strictly prohibited.
e. Giving of password to Schoolbook and Office 365 is strictly prohibited. Likewise,
accessing Schoolbook and Office 365 account other than the students’ personal account is
also strictly prohibited. Violating students will be reported to the Student Welfare and
Formation Office (SWAFO).

6. English language shall be the basic mode of communication in the class, especially during
Asynchronous online meetings. Tagalog or Taglish may be used during asynchronous
consultations.

7. Other Concerns Relative to Class. Any concern that is relevant to the class should be brought to the
attention of the subject teacher before it is elevated to a higher authority or an outside party. This
would cover, for instance, concerns on synchronous meeting, practice exercises, assessments, grade
computation, feedback, etc. Special arrangements requested due to certain situations (e.g. student’s
disabling condition) may be decided or acted on a case to case basis.
REFERENCES

Onsite References
Call Reference Material
number/e-
provider
https://www.dilg.gov.ph/PDF_File/reports_resources/dilg-reports-resources-
Online 2016120_fce005a61a.pdf _ Local Government Code of the Philippines .

Online https://www.ncda.gov.ph/disability-laws/republic-acts/republic-act-7277/
_ Republic Act 7277 Magna Carta for disabled person.
Online https://www.bir.gov.ph/index.php/archive/2012-revenue-memorandum-circulars.html_
Revenue Memorandum circular 38-2012- Provides questions and answers to further clarify
the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010,
implementing the tax privileges provisions of RA No. 9994, otherwise known as the
"Expanded Senior Citizens Act of 2010"

Online http://www.officialgazette.gov.ph/downloads/2003/02feb/20030207-DTI-AO-0001-
GMA.pdf_ Implementing Rules and Regulations of RA 9178 “ BMBE Act 2002”

https://customs.gov.ph/wp-content/uploads/2021/04/cmc-72-2021-
Online Implementing_Rules_and_Regulations_of_Executive_Order_No_148.pdf _ Customs
Memorandum Circular No.72-021

Online https://boi.gov.ph/wp-content/uploads/2018/02/EO-226-omnibus-investments-code.pdf
_ Executive Order No.226 The Omnibus Investment Code of 1987
Online https://www.bir.gov.ph/index.php/international-tax-matters/international-tax-
agreements.html_ Double Taxation Agreement

Online https://www.officialgazette.gov.ph/1995/02/24/republic-act-no-7916/_

Prepared: Accountancy Department

1st Semester SY 2021 - 2022

Approved: Eden C. Cabrera, CPA, MBA

Chair, Accountancy Department
Endorsed: Mary Felidora Florinor M. Amparo, PhD
Dean, College of Business Administration and Accountancy