VPAA-QF-10

CvSU Vision Republic of the Philippines CvSU Mission

The premier university in
historic Cavite recognized for
CAVITE STATE UNIVERSITY
excellence in the development
Cavite College of Arts and Trades
of globally competitive and Rosario, Cavite
morally upright individuals.  (046)437-9505 /  (046)437-6659
cvsurosario@cvsu.edu.ph
www.cvsu-rosario.edu.ph
Cavite State University shall provide
excellent, equitable and relevant educational
opportunities in the arts, science and
technology through quality instruction and
relevant research and development activities.
It shall produce professional, skilled and
morally upright individuals for global
competitiveness.

DEPARTMENT OF MANAGEMENT STUDIES

Students are expected to live by and stand for the following University tenets:

TRUTH is demonstrated by the student’s objectivity and honesty during examinations, class activities and in the development of projects.

EXCELLENCE is exhibited by the students’ self-confidence, punctuality, diligence and commitment in the assigned tasks, class performance
Core Values
and other course requirements.

SERVICE is manifested by the students’ respect, rapport, fairness and cooperation in dealing with their peers and members of the community.
In addition, they should exhibit love and respect for nature and support for the cause of humanity.

CvSU CCAT aims to productive graduates, professionals, and experts marked by global excellence and moral uprightness through the
following:
Goals of the 1.Offer various programs/ courses relevant to the needs of the clients for global competitiveness;
College/ 2.Upgrade the qualification and competencies of the teaching and non-teaching personnel for quality services;
Campus 3.Improve facilities relevant for effective and efficient education and training;
4.Engage in research and extension projects/ activities that will lead to instruction and community improvement; and
5.Strengthen linkages with local and international agencies for instructions, research, development and production.
General Objective:
Produce graduates who are morally upright and global competitive practitioners and managers in the business industry.
Objectives
of the
Specific Objective:
Department
The Bachelor of Science in Business Management intends to produce graduates who are globally competitive and morally upright
businessmen and entrepreneurs who:

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 1.Provide ideal work place that reflectively engages in ethical and social issues for greater productivity and maximum customer satisfaction;
2.Produce experts in business through responsive research that will cater the needs of the fast changing global industry and;
Demonstrate mastery of the theories and practices in business management using information technology tools for effective decision making.
Program Educational Objectives (based on the program CMO)
The graduates of BSBM shall possess the following competencies:
1. Perform basic functions of management such as planning, organizing, staffing, directing and controlling;
2. Apply basic concepts that underlie each of the function areas of business and employ these concepts in business and employ these concepts in
business situation;
3. Select the proper decision making tools to critically, analytically and creatively solve problems and drive results;
4. Apply ICT skills as required by the business environment;
5. Express oneself clearly and communicate effectively;
6. Work effectively with other stakeholders and manage conflict in the workplace.
7. Demonstrate corporate citizenship and social responsibility; and
8. Exercise high personal moral and ethical standard;
9. Generate new knowledge using research and development projects;
10. Acquire the competencies to support “national, regional and local development plans”
COURSE SYLLABUS
2ndSemester, AY 2022-2023
Course Course Credit
BMGT 28 INCOME AND TAXATION Type Lecture 3
Code Title Units
This course introduces the general principles of taxation and statutory provisions on income taxation including pertinent revenue
Course regulations. The main topics that will be covered include: the general principle of taxation, sources of revenue and its sub-topics,
Description determining income from employment, income from business, and income from property, deductions from business and property income,
capital gains and losses, other income and deductions, computation of taxable income and tax administration.
Pre-
NONE Course Schedule Lecture:
requisites
Student Outcomes and Relationship to Program Educational Objectives
Program Educational Objectives (based on the
Program/Student Outcomes (based on the program CMO) program CMO)
1 2 3 4 5 6 7 8 9 10
The students should:
Apply functional and cross-functional knowledge to critically assess business 
a.
problems.
Use analyses to inform and develop integrative solutions that improve business   
b.
outcomes.
c. Communicate effectively on financial and managerial matters 
Recognize ethical and social responsibility issues in a business environment and  
d.
know how to apply a process of ethical inquiry.

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 e. Work cooperatively and effectively in a cross-disciplinary team    
Course Outcomes and Relationship to Student Outcomes
Program Outcomes Addressed by the Course Program Outcomes Code
After completing this course, the students must be able to: a b c d e
1. Explain the nature and purpose of taxation. D D D D D
2. Demonstrate the basic fundamentals and policies of Philippine
D D D D D
Income Tax Law
3. Understand the general structure of the Philippine Income Taxation
I I I I I
system
4. Explain and contrast the manner in which different entities are
D D D D D
taxed.
5. Apply enhanced analytical skills to resolve complex problems in
E E E E E
taxation.
*Level : I-Introductory E- Enabling D-Demonstrative
COURSE COVERAGE
No. of Outcomes-based
Intended Learning Teaching and Learning
Hours Topic Resources Needed Assessment
Outcomes (ILO) Activities (TLA)
Lec Lab (OBA)
The students must be able Subject Orientation Face to Face Lecture Course Syllabus
to:
1. Familiarize themselves
1.5
with classroom and subject Asynchronous
requirements and policies.

After the completion of the Face to Face Lecture Student Handbook

chapter, students should Gender Awareness and
GAD Resources Reflection paper
be able to: Sensitivity
1.5
1. Regulate the status quo of Asynchronous Slide presentation
gender and development.

After the completion of the I. FUNDAMENTAL PRINCIPLE Textbook Recitation

chapter, students should OF TAXATION Face to Face Lecture
White board and Written Examination
be able to: a. Inherent Power of the State
Asynchronous
1. Comprehend the concept b. Nature of Taxation Power marker
6
of taxation and its necessity c. Importance,
Multimedia
for every government basis,purposes, objects and
Instruments
2. Understand the inherent scope of taxation
power of the state

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 3. Distinguish the inherent d.
and constitutional limitation
of taxation power e.
4. Identify the various f.
escapes from taxation
Inherent limitations and
Constitutional limitations
Double Taxation
Escape from taxation

After the completion of the II. TAXES, TAX LAWS AND Textbook Recitation
chapter, students should TAX ADMINISTRATION Face to Face Lecture
White board and Written Examination
be able to: a. Tax laws and tax exemption
1. Describe the type of laws marker
taxation laws b. Elements of Tax Asynchronous
Multimedia
2. Comprehend tax, its c. Classification of taxes
6 Instruments
elements and classification d. Tax distinguished with
3. Distinguish the distinction similar items
of tax from similar items e. Tax administration
4. Analyze how tax are f. Tax payer classification for
administered purpose of tax
administration
After the completion of the III. INCOME RECOGNITION, Textbook Recitation
chapter, students should MEASUREMENT AND Face to Face Lecture
White board and Written Examination
be able to: TAXPAYER CLASSIFICATION
1. Demonstrate the concept a. Concept of gross income marker
of gross income b. Elements of gross income Asynchronous
Calculator
2. Determine types of c. Types of income taxpayers
6 income taxpayers d. Classification of individual Multimedia
3. Comprehend to the taxpayers Instruments
general rules in income e. Corporate taxpayers
taxation f. Situs of Income
4. Identify the income tax
situs rules

After the completion of the IV. INTRODUCTION TO Textbook Recitation

chapter, students should REGULAR INCOME Face to Face Lecture
White board and Written Examination
be able to: TAXATION
1. Determine the scope of a. The regular income tax marker
6
regular income tax model and its Asynchronous
Calculator
2. Demonstrate the concept characteristics
of inclusions and exclusions b. Determination of taxable Multimedia
from gross income income Instruments

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 3. Measure the gross c. Determination of gross
income from employment income from business or
and business and the profession
treatment of other income d. The concept of revenue
4. Compute the regular tax and operating
for individuals and e. Non-operating income
corporation

After the completion of the V. REGULAR INCOME Textbook Recitation

chapter, students should
be able to:
1. Demonstrate mastery of
the list of exclusions from
gross income
2. Comprehend on
exclusions condition or
7.5 limitations of certain items of
income.
3. Identify the list of entities
exempt under the NIRC and
special laws
After the completion of the
chapter, students should
be able to:
1. Demonstrate mastery of
the NIRC list of items of
gross income subject to
7.5 regular tax and their
measurement rules
2. Understand the boundary
between income subject to
final tax or capital gains tax
and those subject to regular
income tax
TAXATION-EXCLUSIONS IN Face to Face Lecture
White board and Written Examination
GROSS INCOME
a. List of exclusions from marker
gross income Asynchronous
Calculator
b. Mandatory contributions to
SSS, GSIS, Philhealth and Multimedia
HDMF Instruments
c. Contribution to Personal
Equity Retirement Account
(PERA)
d. Gain on sale of bonds with
more than 5 year maturity
e. Gains on redemption of
shares in mutual funds
f. Other exempt income under
NIRC and special laws
VI. REGULAR INCOME Textbook Recitation
TAXATION-INCLUSIONS IN Face to Face Lecture
White board and Written Examination
GROSS INCOME
a. List of inclusions in gross marker
income subject to regular Asynchronous
Calculator
tax
b. General criteria for Multimedia
inclusion in gross income Instruments
c. Other sources of gross
income subject to regular
tax
d. Recoveries of past
deductions

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 3. Comprehend with the e. Reimbursements of
treatment of creditable expenses
withholding tax
4. Identify the rule on
recoveries of past
deductions

After the completion of the VII. COMPENSATION INCOME Textbook Recitation

chapter, students should a. Employer-employee Face to Face Lecture
White board and Written Examination
be able to: relationship
1. Understand the concept b. Tax model on marker
of an employer-employee compensation income Asynchronous
Calculator
relationship. c. Non-taxable compensation
2. Identify the classification income Multimedia
of the employee benefits d. Components of taxable Instruments
exempted under the NIRC compensation income
and special laws and the de e. Supplemental
minimis list compensation
6
3. Comprehend the f. 13th month and other
composition of 13th month benefits
pay and other benefits for g. Withholding tax on
rank and file employees and compensation
managerial or supervisory
employees
4. Understand the
classification rule rules for
items of gross taxable
compensation income

After the completion of the VIII. FRINGE BENEFITS Textbook Recitation

chapter, students should
be able to:
1. Understand the nature of
fringe benefits
6 Calculator
2. Appreciate the
convenience of the employer
rule and hybrid expense
3. Compute the fringe
benefit tax
a. Tax treatments of fringe Face to Face Lecture
White board and Written Examination
benefits
b. Scope of fringe benefits tax marker Case Study
c. Exempt fringe benefits to Asynchronous Presentation with
the fringe benefits tax Rubric
d. The fringe benefits tax and Multimedia
its characteristics Instruments
e. Procedural computations of
fringe benefit tax Case Studies

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 f. Rules on valuation of fringe
benefits

COURSE REQUIREMENTS

Suggested Lecture Requirements:

1. Mid-Term Examination
2. Final Examination
3. Quizzes/Seat works/Recitations
4. Class Reporting/Reaction Paper
5. Assignments
6. Class or Group Project (Term Paper/Project Design/Case Study/Feasibility Study/Culminating Activity/Portfolio)
7. Class Attendance

Suggested Laboratory Requirements:

1. Laboratory Reports
2. Individual Performance
3. Quizzes
4. Mid-Term Examination
5. Final Examination
6. Attendance
*All exams must follow a Table of Specifications (TOS) and Rubrics for evaluation of student’ performance or projects.
GRADING SYSTEM
A. Grading system for 2 units lecture and 1 unit laboratory (i.e. DCIT 21; 3 units; Lec - 2 hrs & Lab - 3 hrs)
Lecture – 60%
Laboratory – 40%

B. Grading system for 1 unit lecture and 2 units laboratory (i.e. DCIT 22; 3 units; Lec -1 hr & Lab - 6 hrs)
Lecture – 40%
Laboratory – 60%

C. Grading system for 2 units lecture and 3 units laboratory (i.e. ELEX 50; 5 units; Lec – 2 hrs & Lab – 9 hrs)
Lecture – 30%
Laboratory – 70%

STANDARD TRANSMUTATION TABLE FOR ALL COURSES

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 96.7 – 100.0 1.00
93.4 – 96.6 1.25
90.1 - 93.30 1.50
86.7 – 90.0 1.75
83.4 – 86.6 2.00
80.1 – 83.3 2.25
76.7 – 80.0 2.50
73.4 – 76.6 2.75
70.00 – 73.3 3.00
50.0-69.9 4.00
Below 50 5.00
INC Passed the course but lack some requirements.
Dropped If unexcused absence is at least 20% of the Total Class Hours.
Total Class Hours/Semester: (3 unit Lec – 54 hrs; 2 unit Lec – 36 hrs)
(1 unit Lab – 54 hrs; 2 units Lab – 108 hrs; 3 units Lab – 162 hrs)

CLASS POLICIES
A. Attendance
Students are not allowed to have 20% or more unexcused absences of the total class hours; otherwise, they will be graded as “DROPPED”.

B. Classroom Decorum
Students are required to:
1. wear identification cards and the prescribed uniform at all times;
2. turn off or put in silent mode cellular phones during class hours;
3. clean the classroom before and after classes;
4. avoid unnecessary noise that might disturb other classes;
5. practice good manners and right conduct at all times;
6. practice gender sensitivity and awareness inside the classroom; and
7. come to class on time.

C. Examination/ Evaluation
1. Quizzes may be announced or unannounced.
2. Mid-term and Final Examinations are scheduled.
3. Cheating is strictly prohibited.A student who is caught cheating will be given a score of ”0” for the first offense. For the second offense, the
student will be automatically given a failing grade in the subject.
4. Students who will miss a mid-term or final examination, a laboratory exercise or a class project may be excused and allowed to take a special
exam, conduct a laboratory exercise or pass a class project for any of the following reasons:
a. participation in a University/College-approved field trip or activity;
b. due to illness or death in the family; and

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 c. due to force majeure or natural calamities
REFERENCES & SUPPLEMENTARY READINGS
References:

Banggawan, Rex B. INCOME TAXATION: Laws, Principles and Applications. 2021

Reyes, Virgilio D., A study on Income Tax Law and Accounting. 2019
Valencia, Edwin G., Roxas, Gregorio, Roxas F., INCOME TAXATION: Principles and Laws with Accounting applications. 2013
Tabag, Enrico D. CPA REVIEWER IN TAXATION with Special Topics. 2019
Internet Source: www.investopedia.com
REVISION HISTORY
Revision
Date of Revision Date of Implementation Highlights of Revision
Number
1 January 23, 2020 January 27, 2020 Topic, Teaching Learning Activities,
Time Allocation
2 2nd Semester AY 2022-2023 2nd Semester AY 2022-2023 OBE Syllabus with revert to Face to
Face Discussion and Asynchronous
Learning, Reference Update.
Prepared by: Evaluated by: Approved: Approved:

Maggie Mae P. Macaranas
Instructor I
Department of Management
Studies
Consultation Schedule:
Monday 5:00 PM- 7:00 PM
AIZA M. DUCHA, LPT, CHP, MIHM MARILOU P. LUSECO, MAT LAURO B. PASCUA, EdD
Chairperson Director, Instruction Campus Administrator
Department of Management Studies College/Campus: CvSU- CCAT College/Campus: CvSU- CCAT
Date Evaluated:______________ Date __________________ Date Approved: ____________

JUVIE B. ABAD
Instructor III
Department of Management
Studies
Consultation Schedule:

Date Prepared: March 6, 2022

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