REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE

BASIC TAX
ADMINISTRATION
COURSE
This training material is a property of the Bureau of Internal Revenue (BIR) BTAC
 Instructions
This is a self-learning course and is designed
to be read & studied by the participants at their
own pace & convenience. You are required to read
& study each and every module before attempting
the final assessment. \
To maximize your learning, we suggest that
you progress through the module sections
sequentially as enumerated on the next page.

This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 2
 Course Contents
I. Overview
II. Pre-test
III. Module 100: Knowing the BIR
IV. Module 200: Basic Concepts of Taxation
V. Module 300: Basic Taxation Processes
VI. Post-test
VII. Course Evaluation

This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 3
 Learning Objectives
Identify the basic information about the BIR, its
hierarchy, key officers, programs and projects, its
partners and BIR communication as well as
sample cases on administrative policies;
Explain the basic concept of taxation; and
Describe the BIR’s basic taxation processes from
registration to filing and payment, and all
compliance requirements.

This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 4
 Performance Objectives
Attained collection targets and sustained
collection growth;
Improved taxpayer satisfaction and
compliance;
Improve assistance, compliance and
enforcement process; and
Improve knowledge management.

This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 5
This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 6
 Instruction
Take the Pre-Test before proceeding to
Module 100: Knowing the BIR

This training material is a property of the Bureau of Internal Revenue (BIR) BTAC 7