UNIVERSITY OF THE EAST

College of Business Administration

Manila Campus

DEPARTMENT OF ACCOUNTANCY, BUSINESS LAW AND TAXATION (ACLAT)

UNIVERSITY MISSION STATEMENT

Imploring the aid of Divine Providence, the University of the East dedicates itself to the service of youth, country and God,
and declares adherence to academic freedom, progressive instruction, creative scholarship, goodwill among nations and
constructive educational leadership.

Inspired and sustained by a deep sense of dedication and a compelling yearning for relevance, the University of the East
hereby declares as its goal and addresses itself to the development of a just, progressive and humane society.

UNIVERSITY VISION STATEMENT

As a private non-sectarian institution of higher learning, the University of the East commits itself to producing, through
relevant and affordable quality education, morally upright and competent leaders in various professions, imbued with a strong
sense of service to their fellowmen and their country.

INSTITUTIONAL OUTCOMES
In pursuit of its vision, mission, the University will produce graduates:
1. Attuned to the constantly changing needs and challenges of the youth within the context of a proud nation, its enriched
culture in the global community.
2. Able to produce new knowledge gleaned from innovative research—the hallmark of an institution’s integrity and
dynamism.
3. Capable of rendering relevant and committed service to the community, the nation and the world.

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 COLLEGE OF BUSINESS ADMINISTRATION
Manila

COLLEGE MISSION STATEMENT:

The College of Business Administration commits itself to prepare the youth through relevant, responsive and ethical curricular programs
into morally upright, competent and well-rounded entrepreneurs, accountants, bankers, economists, business and finance managers.

COLLEGE VISION STATEMENT:

The College of Business Administration aims to be recognized as one of the top five producers of highly competent graduates who
possess the knowledge, skills, values and attitudes that prepare them to compete on an even keel in both local and global workplace in the
21st century.

COLLEGE GOALS:
The College of Business Administration is committed to provide equal opportunities in quality business education with the UE mission and
our national aspiration, and geared towards global interdependence.

PROGRAM OUTCOMES:
A UE graduate of Bachelor of Science in Management Accounting should be able to:
1. Resolve business issues and problems, with global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, as well as taxation and
accounting information systems;
2. Conduct management accounting research through independent studies of relevant literature and appropriate use of accounting
theory and methodologies;
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making
decisions;
4. Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional
licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions
as an accountant.

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 UNIVERSITY OF THE EAST
COLLEGE OF BUSINESS ADMINISTRATION
Manila Campus

COURSE SYLLABUS
CURRICULUM YEAR 2018
SCHOOL YEAR 2018 - 2019

Course Code BMA 3201

Course Title Strategic Tax Management
Credit Units Lecture 3 units
Course Code BSA 2105
Pre-Requisite
Course Title Business Tax

Course Description:
This course aims to enable students to consolidate prior tax knowledge of both individuals and businesses and specifically provide
them with advanced and practical knowledge to apply established tax principles, practices and case law decisions to analyze various business
situations and problems for making their business operation and investment decisions in our local business setting.

Course Outcomes

Upon completion of the course, the learner will be able to:

1. Apply advanced aspects of the corporate and individual tax laws, rules and practices in the Philippine context for strategic tax
planning opportunities and decisions on cross-border transactions and investment structures;
2. Explain the impact of changes in tax laws, practices and tax cases on business transactions, organizations and individuals from a
tax management perspective with particular reference to Philippine situation;
3. Analyze various types of structure of business transactions for individual and foreign-invested entities operating business in the
mainland China and evaluate their tax implications; and
4. Formulate and carry out basic China tax planning ideas and strategies in relation to individual and business transactions in order
to minimize their explicit tax liabilities or enhance their tax efficiency and effectiveness.

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 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
At the end of the lesson, the
Week 1 3 learner will be able to:
1. State the university and
college mission and vision
statements, college and
program objectives and
outcomes
2. Summarize the contents of the
syllabus and intended
learning.
3. Identify the requirements of
the course
At the end of the lesson, the
learner will be able to:
1. Discuss principles and
concepts relating to
withholding taxes
2. Explain how these concepts
in taxation of withholding
Week 2 taxes will help in resolving
certain issues in our local
business settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates
Weeks 3 to 4 At the end of the lesson, the
learner will be able to:
1. Discuss principles and
concepts relating to filing of
returns, payment of tax and
compliance requirements
OBE-BASED COURSE SYLLABUS OF BMA 3201 – STRATEGIC TAX MANAGEMENT
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
Orientation on the University Mission and  Orientation
Vision, College Goals and Objectives and  Discussion
program goals, objectives and outcomes.  Sharing of
expectations
Overview of the course
Leveling of expectations  Question and answer
Orientation on the requirements of the
course
TOPIC 1 – REVIEW OF THE GENERAL
PRINCIPLES OF TAXATION
TOPIC 2 – WITHOLDING TAX SYSTEM  Brief lecture and  Recitation
A. Rational for the withholding tax discussion  Case Study
system  Break-out group: Discussion
B. Kinds of withholding taxes Discuss the cases and  Group
C. Withholding tax on compensation issues related to the presentation
income topic
D. Final withholding taxes
E. Creditable withholding taxes
F. Withholding agents
G. Exemptions from withholding tax
H. Failure to collect and remit tax
I. Persons required to deduct and
withhold
TOPIC 3 – FILING OF RETURNS, PAYMENT  Brief lecture and  Recitation
OF TAX and COMPLIANCE discussion  Case Study
REQUIREMENTS  Break-out group: Discussion
A. General Requirements Discuss the cases and  Group
B. Income Tax issues related to the presentation
1. Individual Taxpayer topic
Page 4
 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
2. Explain how these concepts in 2. Corporation
taxation regarding the filing of C. Estate and Donor’s Tax
returns, payment of tax and D. Business Taxes
compliance requirements will E. Withholding Taxes
help in resolving certain F. Where to file and pay tax
issues in our local business G. Compliance Requirements
settings. H. Books and records
3. Encourage students to share I. Receipts/ Invoices
their views and experiences J. Penalties for:
actively with their lecturers 1. Delay
and other classmates 2. Fraudulent returns
3. Interest

At the end of the lesson, the

learner will be able to: TOPIC 4 – REVIEW OF RELATED  Brief lecture and  Recitation
1. Discuss principles and CONCEPTS ON TAXABILITY OF discussion  Case Study
concepts relating to taxability INCOME, TRANSFERS AND  Break-out group: Discussion
of income, transfers and TRANSACTIONS Discuss the cases and  Group
transactions A. Income issues related to the presentation
2. Explain how these concepts in B. Estate topic
taxation regarding the C. Donors
Week 5 taxability of income, transfers D. Business Taxes
and transactions will help in
resolving certain issues in our
local business settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates

Week 6 At the end of the lesson, the

learner will be able to: TOPIC 5 – REVIEW OF RELATED  Brief lecture and  Recitation
1. Discuss principles and CONCEPTS ON TAX EXEMPTIONS AND discussion  Case Study
concepts relating to tax DEDUCTIBILITY OF EXPENSES  Break-out group: Discussion
exemptions and deductibility A. Income Discuss the cases and  Group
of expenses B. Estate issues related to the presentation
2. Explain how these concepts in C. Donors topic
taxation regarding tax D. Business Taxes
exemptions and deductibility E. Expenses
of expenses will help in

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
resolving certain issues in our
local business settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates

PRELIMINARY EXAMINATION

Week 6 At the end of the lesson, the
7 and 8 learner will be able to:
1. Discuss principles and
concepts relating to general
principles on tax remedies
2. Explain how these concepts
in taxation regarding general
principles on tax remedies will
help in resolving certain
issues in our local business
settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates
PART II. TAX REMEDIES  Brief lecture and  Recitation
discussion  Case Study
TOPIC 6 – GENERAL PRINCIPLES ON  Break-out group: Discussion
REMEDIES Discuss the cases and  Group
A. Definition and Nature issues related to the presentation
B. General Powers and Authorities of topic 
the BIR
1. Powers of the BIR
2. Assessment (Definition, and
Kinds)
3. Concept of Self Assesstment
4. Powers of the CIR to aid in the
conduct of an Audit

Weeks 6 At the end of the lesson, the  Brief lecture and  Recitation
9 and 10 learner will be able to: TOPIC 7 – DEFICIENCY ASSESSMENT discussion  Case Study
1. Discuss principles and A. Definition  Break-out group: Discussion
concepts relating to B. Procedure in the conduct of an Discuss the cases and  Group
deficiency assessment assessment issues related to the presentation
2. Explain how these concepts C. Protesting a Tax Assessment topic
in taxation regarding
deficiency assessment will
help in resolving certain
issues in our local business
settings.
3. Encourage students to share
their views and experiences

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
actively with their lecturers
and other classmates

Weeks 12 At the end of the lesson, the  Brief lecture and  Recitation
11 and 12 learner will be able to: TOPIC 8 – PRESCRIPTIVE PERIODS FOR discussion  Case Study
1. Discuss principles and ASSESSMENT AND COLLECTION  Break-out group: Discussion
concepts relating to A. Definition Discuss the cases and  Group
prescriptive periods for B. Summary of Prescriptive Periods under issues related to the presentation
assessment and collection the NIRC topic
2. Explain how these concepts C. Periods for Assessment of Tax Liability
in taxation regarding D. Periods of Collection of Taxes
prescriptive periods for
assessment and collection
will help in resolving certain
issues in our local business
settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates

MIDTERM EXAMINATION

Weeks 9 At the end of the lesson, the
13 to 14 learner will be able to:
1. Discuss principles and
concepts relating to
enforcement of deficiency
assessments and collection of
taxes
2. Explain how these concepts
in taxation regarding
enforcement of deficiency
assessments and collection of
taxes will help in resolving
certain issues in our local
business settings.
 Brief lecture and  Recitation
discussion  Case Study
TOPIC 9 – ENFORCEMENT OF  Break-out group: Discussion
DEFICIENCY ASSESSMENTS AND Discuss the cases and  Group
COLLECTION OF TAXES issues related to the presentation
A. Collection Process topic
B. Remedies of Government in the
Collection of Assessed Taxes
4. Warrant of Distraint or Garnishment
5. Levy
6. Tax Lien
7. Forfeiture
8. Compromise and Abatement

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates

Weeks At the end of the lesson, the

15 to 16 learner will be able to: TOPIC 10 – REFUND OF TAXES  Brief lecture and  Recitation
1. Discuss principles and A. Legal Basis discussion  Case Study
concepts relating to refund of B. Tax that can be refunded  Break-out group: Discussion
taxes C. Nature and Grounds of Tax Refunds Discuss the cases and  Group
2. Explain how these concepts D. Options available to Corporate issues related to the presentation
in taxation regarding refund Taxpayers topic
of taxes will help in resolving E. Tax Credit
certain issues in our local F. Tax Certificate
business settings. G. Prescriptive Period
3. Encourage students to share H. Refund of VAT
their views and experiences
actively with their lecturers
and other classmates

Weeks 9 At the end of the lesson, the
17 to 18 learner will be able to:
1. Discuss principles and
concepts relating to judicial
remedies
2. Explain how these concepts in
taxation regarding judicial
remedies will help in resolving
certain issues in our local
business settings.
3. Encourage students to share
their views and experiences
actively with their lecturers
and other classmates
 Brief lecture and  Recitation
TOPIC 11 – JUDICIAL REMEDIES discussion  Case Study
A. Availability of Judicial Remedies on Tax  Break-out group: Discussion
Matters Discuss the cases and  Group
B. Laws on the Court of Tax Appeals (CTA) issues related to the presentation
C. Jurisdiction of the CTA topic
D. Jurisdiction of the MTC and the RTC Over
Cases Involving the Collection of Internal
Revenue Taxes
E. Period of Appeal from RTC to the CTA

FINAL EXAMINATION

References Ampongan, Omar Erasmo G., Income Taxation,15/e San Roque, Iriga City: Goodbooks Educational Supply, c2018

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 Ampongan, Omar Erasmo G., Transfer, Business & Local Taxation,12/e San Roque, Iriga City: Goodbooks Educational
Supply, c2019
Manahan, Catherine T. Train Law vs NIRC: A comparative Analysis, 2018 first edition
Gruba, Lily K. Guide Notes and Cases on Tax Remedies, c2018
NATIONAL INTERNAL REVENUE CODE of the PHILIPPINES, BIR Implementing Rules and Regulations, RA 8424 as
amended up to RA 10963 (TRAIN Law)
http://www.bir.gov.ph/

Learning Resources Books E-Journals

Laptop Computer
LCD Projector

1. Class Standing 2. Major examination

Course Requirement/s
a. Recitation a. Preliminary
b Quizzes b. Mid-term
d. Assignment/seatwork c. Finals
d. Research work
Consultation Hours As posted

GRADING SYSTEM

PRELIM MIDTERM FINALS

Class Standing 20% Class Standing 20% Class Standing 20%
Quizzes 40% Quizzes 40% Quizzes 40%
Preliminary Exam 40% Midterm Exam 40% Final Exam 40%
100% TMG 100% TFG 100%
1/3 of PG 1/3 of MG
+ 2/3 of TMG + 2/3 of TFG
Midterm Grade Final Grade

* PG – Prelim Grade * TMG – Tentative Midterm Grade * MG – Midterm Grade * TFG – Tentative Final Grade

The 11-Point Grade System

1.00 98 - 100 2.00 86 – 88 3.00 75 – 76
1.25 95 – 97 2.25 83 – 85 4.00 70 – 74
1.50 92 – 94 2.50 80 – 82 5.00 Below 70
1.75 89 – 91 2.75 77 – 79

Prepared by: Approved by: Noted by:

OBE-BASED COURSE SYLLABUS OF BMA 3201 – STRATEGIC TAX MANAGEMENT Page 9

 Mohammad Bin Siradj M. Abantas Joseph Y. Co Veronica N. Elizalde
Faculty Member Chairperson – ACLAT Department Dean

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student
of BMA 3201 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the
above-mentioned requirements and expectations.

____________________________________
Printed name and signature of students

__________________
Date
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
--

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student
of BMA 3201 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the
above-mentioned requirements and expectations.

____________________________________
Printed name and signature of student

__________________
Date

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