CLASSROOM

O R I E N TAT I O N
INCOME TAXATION
University of Mindanao Digos College
August 31, 2020
COVERAGE
• General Principles of Taxation
• Gross Income Recognition, Measurement and Reporting, and Taxpayer
Classification
• Final Income Taxation
• Capital Gains Taxation
• Regular Income Taxation for Individual Taxpayers
• Regular Income Taxation for Corporate Taxpayers
• Special Tax Rules for Individual Taxpayers
• Special Tax Rules for Corporate Taxpayers
Philippine Income Taxation Income Taxation
C.P. Llamado, J.L. De Vera E.D. Tabag, E.J. Garcia
LEARNING PLATFORM
 CLASS ROOM ACTIVITIES

MONDAY TO THURSDAY FRIDAY SATURDAY

Pre-Recorded Videos Assignments/ Quizzes Self-Study/ Research Discussion/ Assessment Module/ Journal
CLASS ROOM ETIQUETTES
Show up a few minutes before class time
Find a quiet place free of distractions
While your video is on, no hand gestures and
inappropriate language
Stay on mute. Click the ”Raise Hand” button if you
have question or something to share.
Stay focused and on task.
Wear appropriate dress
Grading System (OPM 6.04)
The bases for student rating on lecture courses shall be as follows, except for courses with specific
rating as reflected in the syllabus:
Term
Class Participation 40%
Assignments 5%
Quizzes 10%
Class Recitation 10%
Research and/or Practice/Problem Sets 15%
1st to 3rd exam (@ 10% per exam) 30%
Final examination 30%
TOTAL 100%