Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Syllabus
PEN Code:
BAM 032
Credit:
3 units
Subject Description:
This course involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and
transfer tax. The relationship between these three donative transfer taxes, and between the transfer taxes and the income tax, are
emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will
be explored. The Expanded-Value Added Tax and percentages are also discussed.
2.
Review the income tax principles and apply certain such principles to the understanding of the course.
b.
Understand the nature of different business and transfer taxes, and determine the tax for different business and transfer
transactions.
3.
c.
Identify the different cases of tax violations and the sanctions imposed for such violations.
d.
Understand the workings of local taxation, the different local taxes and determine the amount thereof.
Topics
Tax remedies
Preliminary topics
Week 1-2
Week 3-5
Week 6
Preliminary topics
Sale of goods or properties, importation of goods, sale of services and use or lease of
Schedule
Week 7-8
Week 9-10
properties
Compliance requirements
Preliminary Topics
Percentage Taxes
1
`This syllabus is standardized and the required syllabus for the CMA Department.
Week 11
Tax on Banks and Non-Bank Financial Intermediaries, on Life Insurance Companies and
Agents of Foreign Insurance Companies
Amusement Taxes
Week 12
Preliminary Topics
on Certain Goods
Administrative Provisions
Preliminary Taxes
Stamp Taxes
Bookkeeping Regulations
Bookkeeping Forms
Administrative Provisions
Introduction
Community Tax
Tax Ordinance
Collection of Taxes
Taxpayers Remedies
Local Taxation
Week 14
Week 15-16
Week 17
Week 18
4.
Books and References: The Law on Transfer and Business Taxation, 2013 Edition by Hector S. De Leon, et. al.
5.
6.
7.
Week 13
Contact Information:
Professor: __________________________
Mobile No.: ________________________
E-mai Address: ______________________
2
`This syllabus is standardized and the required syllabus for the CMA Department.