My reflection for the whole video link is that I learned the proper filing of the Income

tax return for individual taxpayers, like who are those individuals that may not longer
file an income tax return and those individuals that are not required to file an ITR. I
learned when are the deadline for the filing of ITR, the place of filing the ITR and
attachments with it. I also learned how to compute the fringe benefit tax which are
given to those managerial or supervisor positions, the nature of fringe benefit, their
given appropriate tax rate and how it is effective regardless if the employee is an
individual or not. The video also includes the grossing up of fringe benefit tax and
how to compute FBT. I realized that these are all necessary to learn when it comes in
taxation like what are tax exempt fringe benefits and how it is beneficial to learn the
fringe benefits comparison to the 13th month pay and other benefits that must learn. I
learned also the De minimis benefits, tax obligations of freelancers and direct sellers
and the tax obligation of online sellers.