Republic of the Philippines

TARLAC AGRICULTURAL UNIVERSITY

Camiling, Tarlac

OFFICE OF CURRICULUM AND INSTRUCTION

COURSE SYLLABUS FORM

Course Code
BACC 03
Course Title TAU Vision
TAXATION TAU as one of the top 500
Semester / School Year universities in Asia
2nd Semester, 2022-2023 Breakthrough Goals
Course Description Anchored on the challenges
of the Sustainable
Philippine Tax System and Income Taxation deals with the laws, Development Goals for
principles and applications of income taxation in the Philippines. It aims inclusive growth, TAU will:
to provide thorough understanding and mastery of income taxation by 1. take lead in innovative
teaching methodologies and
teaching taxation as a whole body of interconnected concepts. It also appropriate technologies to
discusses and illustrates the accounting and legal technicalities of taxation. create an ideal environment
to optimize learning;
Credit: 2. advance sustainable
3-0-3 agricultural productivity and
improve income through
Pre-requisite/s: innovation, technology
N/A generation, transfer and
training; and
Target Outcomes 3. use Science, Technology
1. To define and understand the general principles and terminologies of and Engineering (STE)
taxation. effectively for climate
change resiliency, adaption
2. To understand the basic concept and nature of different kinds of tax in and agricultural
the Philippines. productivity.
3. To know the basic formula and to be able to compute taxes in Instructor’s Message
I am Sir Darwin and I will
accordance with the National Internal Revenue Code and relevant be your instructional coach
taxation laws. for the semester for the
4. To apply the theories, principles and formula in the computation of course, Strategic
Management. If you have
taxes in our everyday life. questions, talk to or email
me at my contact details
below.
Course Content Instructor’s Contact
A. Midterm Details
Chapter 1: General Principles and Concepts of Taxation Czarina Joy D. Peña
cjoypena2022@tau.edu.ph
Chapter 2: Tax Administration 09061206574
Chapter 3: Concept of Income
Chapter 4: Income Tax of Individuals
B. Finals
Chapter 5: Fringe Benefit and De Minimis Benefits
Chapter 5: Gross Income
Chapter 7: Exclusion from: Gross Income
Chapter 8: Deductions from Gross Income
Chapter 9: Withholding Taxes

References: Suggested Readings

RA No. 8424, National Internal Revenue Code of the Philippines, as
amended by RA No. 10963, Tax Reform for Acceleration and Inclusion

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TAU-OCI QF-01 00 May 15, 2021 2 of 2
 Republic of the Philippines
TARLAC AGRICULTURAL UNIVERSITY
Camiling, Tarlac

OFFICE OF CURRICULUM AND INSTRUCTION

Law
BIR Revenue Regulations
LRP on Income Taxation made by Sir Darwin R. Pineda
Valencia, E, & Roxas, G. (2014). Income Taxation. Baguio City: Valencia
Educational Supply
The Tax Reviewer for CPAs, Lawyers, and Students of Tax 2021 by Atty.
Soriano, Atty. Manuel, & Atty. Laco
Red Notes on Tax of San Beda College
Golden Notes on Tax of University of Santo Tomas

Teaching and Learning Activities

Reading texts, writing lesson plans, conducting short-period instruction,
preparing and presenting special topic reports, discussion, self-directed
learning

Assessment Strategies
Scheduled quizzes, assignments, problem sets, performance assessment,
summative/term tests and exams

Grading System
MIDTERM & FINAL TERM GRADE COMPUTATION
Term Test/Examination 30%
Individual Performance 30%
 Attendance
 Quiz
 Assignments
 Recitation
Group Activities 30%
Study Journal 10%
Total 100%

Final Grade = (Midterm grade + Final term grade)/2

Class Policies
1. The learners are held responsible for all assignments and
requirements for the entire content on the course. Read the
materials provided through the links in all the lessons before the
scheduled meeting.
2. The learners should read the links provided in each chapter. The
resources provided in the supplementary will help the learner
deeply understand each lesson.
3. Utilization of Learning is available in Google Classroom for
convenient submission of requirements. Be aware of schedules,
import Google Calendar online or marked dates in your
traditional, hardcopy calendars so you couldn’t miss important
dates.
4. Make sure that you have your own scientific calculator during
your quiz/activity/examination. You can purchase/borrow one

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 Republic of the Philippines
TARLAC AGRICULTURAL UNIVERSITY
Camiling, Tarlac

OFFICE OF CURRICULUM AND INSTRUCTION

5. Copying the assignment of fellow learners will not help you to get
better in this subject.
6. Cheating in all forms is prohibited.
7. Read the links provided in each chapter. The resources will help
you to deeply understand each lesson.

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 Republic of the Philippines
TARLAC AGRICULTURAL UNIVERSITY
Camiling, Tarlac

OFFICE OF CURRICULUM AND INSTRUCTION

Prepared by:

CZARINA JOY D. PEÑA

Instructor I

Recommending Approval:

JEROME D. SORIANO, DBA MARIBEL C. RAMALES, MBA

Program Chairperson Chairperson, Curriculum Committee

SILVERIO RAMON DC. SALUNSON, DBA ARLENE V. TOMAS, Ph.D

Dean, College of Business and Management Director, Curriculum & Instruction

Approved:

ARLENE V. TOMAS, Ph.D

Vice President, Academic Affairs

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