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    Actax 3254: Business Taxation: Business Taxes/Business Transactions

    Uploaded by

    Jhon Ray Rabara
    This document outlines the learning outcomes, assessment, topics, and resources for an ACTAX 3254: Business Taxation course. The key topics include Value-Added Tax (VAT), Input VAT, tax returns and invoicing requirements, other percentage taxes, and tax remedies. Students will learn how to calculate output and input VAT, percentage taxes, and tax payable. They will also learn the registration process for VATable persons/entities and procedures for filing returns, claiming refunds, and remedies for deficiency assessments. Formative and summative assessments include true/false questions, computations, problem-solving, and multiple choice. Online instruction and e-learning materials will be provided through a learning management system.

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    Actax 3254: Business Taxation: Business Taxes/Business Transactions

    Uploaded by

    Jhon Ray Rabara
    30 views2 pages
    This document outlines the learning outcomes, assessment, topics, and resources for an ACTAX 3254: Business Taxation course. The key topics include Value-Added Tax (VAT), Input VAT, tax returns and invoicing requirements, other percentage taxes, and tax remedies. Students will learn how to calculate output and input VAT, percentage taxes, and tax payable. They will also learn the registration process for VATable persons/entities and procedures for filing returns, claiming refunds, and remedies for deficiency assessments. Formative and summative assessments include true/false questions, computations, problem-solving, and multiple choice. Online instruction and e-learning materials will be provided through a learning management system.

    Original Title

    Business Taxation OIDP

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    This document outlines the learning outcomes, assessment, topics, and resources for an ACTAX 3254: Business Taxation course. The key topics include Value-Added Tax (VAT), Input VAT, tax returns and invoicing requirements, other percentage taxes, and tax remedies. Students will learn how to calculate output and input VAT, percentage taxes, and tax payable. They will also learn the registration process for VATable persons/entities and procedures for filing returns, claiming refunds, and remedies for deficiency assessments. Formative and summative assessments include true/false questions, computations, problem-solving, and multiple choice. Online instruction and e-learning materials will be provided through a learning management system.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    30 views2 pages

    Actax 3254: Business Taxation: Business Taxes/Business Transactions

    Uploaded by

    Jhon Ray Rabara
    This document outlines the learning outcomes, assessment, topics, and resources for an ACTAX 3254: Business Taxation course. The key topics include Value-Added Tax (VAT), Input VAT, tax returns and invoicing requirements, other percentage taxes, and tax remedies. Students will learn how to calculate output and input VAT, percentage taxes, and tax payable. They will also learn the registration process for VATable persons/entities and procedures for filing returns, claiming refunds, and remedies for deficiency assessments. Formative and summative assessments include true/false questions, computations, problem-solving, and multiple choice. Online instruction and e-learning materials will be provided through a learning management system.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    ACTAX 3254: BUSINESS TAXATION

    COURSE LEARNING OUTCOMES SUMMATIVE (Most) ESSENTIAL Student Learning Formative Online e-Learning Materials and
    ASSESSMENT (Basis of TOPICS Outcomes (Outcomes per Assessment Instruction References
    the Final Grade) most Essential Topic) Activities Strategies
    (per most (per most
    Essential Topic) Essential Topic)
    A B C D E F G

    Students will be able to learn basic Written Final Exam: Business 1. Be familiar with the 1. True or False *Online *Learning Modules or
    principles and laws about Business Taxes/Business nature and different types Instruction hand-outs gathered and
    Transactions of business taxes
    taxation that will be able to equip 1. True or False: 2. Problem- through Google summarized by the
    them with the knowledge of Solving or Classroom teacher from different
    2. Recall the concept of
    computing VAT (Value-Added Tax) a. Terms relating to Computation sources
    VAT, its nature and
    and OPT (Other Percentage Taxes). Business Taxation characteristics. *Guided
    They will also be able to know the b. Concepts and laws 3. Multiple Instruction *Powerpoint
    different remedies that they can relating to Business 3. Recall the Basis for Choice (based on Presentations and
    avail once they are assessed for Taxes Output VAT and how to Questions monitored Materials that are
    any deficiency tax or taxes as well compute it. student distributed in the Google
    as the remedies of the government 2. Computations to learning Classroom
    4. Outline the registration
    for the collection of delinquent derive the following: procedure of VATable
    progress)
    taxes. persons and entities. References Derived from:
    a. Output VAT,
    b. Input VAT * Transfer and Business
    c. VAT Payable and ] VALUE-ADDED TAX 1. Enumerate those sales Taxation 2020 Edition By:
    d. Other Percentage and transactions which Tabag and Garcia
    Taxes are VAT Exempt *www.bir.gov.ph
    *RA 10963 (Tax Reform
    2. Calculate the VAT
    3. Multiple Choice payable. for Acceleration and
    Questions Inclusion (TRAIN) Law
    3. Recall the various *NIRC (National Internal
    sources of Output VAT Revenue Code) of 1997
    *PM Reyes Bar Review on
    4. Recall Zero Rated Sale
    of Goods and Services
    Taxation Volume 2
    ACTAX 3254: BUSINESS TAXATION

    Input VAT, Filing 1. Identify the persons who


    of Returns and can claim input VAT, the
    Invoicing basis of the claim and
    Requirements the limitations of VAT
    refund or tax credit.

    2. Calculate VAT payable


    for mixed business
    transactions.

    Other Percentage 1. Identify the persons and


    Taxes entities subject to
    Percentage taxes.

    2. Compute for the various


    percentage taxes for
    these transactions.

    3. Outline the procedure for


    filing of percentage tax
    returns

    Tax Remedies 1. Outline the procedure of


    the government in the
    collection of delinquent
    taxes

    2. Enumerate the remedies


    available to taxpayers once
    they are assessed by the
    BIR for deficiency taxes

    3. Outline the procedure for


    claiming tax refund and Tax
    Credit Certificate

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