Jse Module10 Ae25 BT

SELF-PACED LEARNING MODULE
COLLEGE DEPARTMENT
MODULE 10
Subject:
BUSINESS TAX
AISAT COLLEGE – DASMARIÑAS, INC.
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Unit Business Taxes
Module EXCISE TAXES
AE25-BT BUSINESS TAXES Units: 3hrs Page |2
INFORMATION SHEET MD-10.10.1

“EXCISE TAX”
Like VAT, excise tax is another type of indirect imposed on the producer but passed on to the
consumer. This kind of tax is imposed only on limited and specific types of goods.
Excise tax is generally imposed on harmful or non-essential goods manufactured or produced

in the Philippines for domestic sale, consumption or for any other disposition including
imported goods.
SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

MODULE 10th
MIDTERM
10 Meeting JULIETA S. ECHEGOYEN MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
Unit Business Taxes
Module EXCISE TAXES

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES
SELF-CHECK QUESTIONS MD-10.10.1.
Directions: Answer the following:
1. What is Specific Excise Tax?
2. What is Ad- Valorem
3. Give an example of ad-valorem excise tax?
4. What are the kinds of goods subject to excise tax?

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES
SELF-CHECK ANSWER KEY MD-10.10.1
1. Specific Excise Tax – an excise tax based on weight or volume capacity or any other physical
unit of measurement.
2. Ad- Valorem – an excise tax based on selling price of other specified value of the goods.
3. An example of ad-valorem tax is 20% of the wholesale price imposed on importation of non-
essential goods. Non-essential goods are luxury products.
4. kinds of goods subject to excise tax are:

a. Alcohol products
b. Tobacco products
c. Petroleum products
d. Miscellaneous imported articles and non-essential goods
e. Mineral products
Reference Book:
A study on Business Taxes and Transfer Taxes
under the Train Law
Virgilio D. Reyes
2018 Edition

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES
STUDENT NAME: __________________________________ SECTION: __________________
PERFORMANCE TASK MD-10.10.1

PERFORMANCE TASK TITLE: QUESTION AND ANSWER
PERFORMANCE OBJECTIVE: After completing this performance task, you were being knowledgeable in the
form of excise taxes
TOOLS AND MATERIALS: Modules, newspapers, magazines, internet resources.
EQUIPMENT : none
ESTIMATED COST : none

PROCESS / PROCEDURE : DO RESEARCH ON DIFFERENT EXCISE TAXES
Questions
1. What are the products that are considered as the main object of excise tax?
2. Do research on different excise taxes under NIRC
a. Section 129, NIRC
b. Section 141, NIRC
c. Section 144-145, NIRC
d. Section 148,NIRC
e. Section 149-150, NIRC
f. Section 151, NIRC
g. Art. 142,Sec,NIRC as amended ( R.A. 9334)
h. Section 144 of NIRC as amended (R.A. 9334)
i. Section 145, NIRC, R.A. 9334)
j. Section 148 (a) of NIRC
k. Section 150,NIRC
l. Section 151,NIRC
m. R.A. 729
n. Section 130A2,NIRC
Note:
1. Do not copy the whole law, get the specific and concise data in excise tax.
2. Task must be typewritten.
3. Module 10- Performance Task will serve as your MIDTERM project in Business Tax

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES
Deadline of Submission :
Output of Submission:
A) Flexible Distance Learning -Screenshot of hand written answer in bond paper. -Uploaded in EDMODO
(Turn-in Assignment).
B) Modular Distance Learning (Downloaded) -Screenshot of hand written answer in bond paper. -
Uploaded in EDMODO (Turn-in Assignment) or can be submitted at AISAT Campus
C) Modular Distance Learning (Printed) -Hand written answer In bond paper. -Submitted at AISAT
Campus
Note for Modular Distance Learning – Printed: Write your Name, Course & Section, Subject,
Module number and Subject Teacher in a bond paper
PRECAUTIONS : • Indicate references in your performance task (i.e., https//www.wikipedia.com, etc…)

•Avoid copy and paste performance task of other
ASSESSMENT METHOD : PERFORMANCE TASK CRITERIA CHECKLIST

MODULE 10th
MIDTERM
Unit Business Taxes
Module EXCISE TAXES
STUDENT NAME: _____________________________________ SECTION: ___________
PERFORMANCE TASK CRITERIA CHECKLIST MD-10-10.1

Did I … CRITERIA SCORING
1 2 3 4 5
1. Logic and key points. All corresponding ideas about the topic are
logically presented.
2. Content. Content of the essay flows and is passionate.
3. Cleanliness. Very clean and well presented.
4. Spelling and Grammar. No error in spelling and grammar.
5. Word usage. Word choice and usage are professionals.
GRADES
Teacher’s Remarks □ Quiz □ Recitation □ Project
5 - Excellently Performed
4 - Very Satisfactory Performed
3 - Satisfactory Performed
2 - Fairly Performed
1 - Poorly Performed

MODULE 10th
MIDTERM

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SELF-PACED LEARNING MODULE

AISAT COLLEGE – DASMARIÑAS, INC.

INFORMATION SHEET MD-10.10.1

Excise tax is generally imposed on harmful or non-essential goods manufactured or produced

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

SELF-CHECK QUESTIONS MD-10.10.1.

Directions: Answer the following:

1. What is Specific Excise Tax?

2. What is Ad- Valorem

3. Give an example of ad-valorem excise tax?

4. What are the kinds of goods subject to excise tax?

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

SELF-CHECK ANSWER KEY MD-10.10.1

4. kinds of goods subject to excise tax are:

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

STUDENT NAME: __________________________________ SECTION: __________________

PERFORMANCE TASK MD-10.10.1

ESTIMATED COST : none

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

PRECAUTIONS : • Indicate references in your performance task (i.e., https//www.wikipedia.com, etc…)

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

STUDENT NAME: _____________________________________ SECTION: ___________

PERFORMANCE TASK CRITERIA CHECKLIST MD-10-10.1

Teacher’s Remarks □ Quiz □ Recitation □ Project

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

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STUDENT NAME: ________________ SECTION:

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