UNIVERSITY OF SANTO TOMAS – LEGAZPI

Peñaranda St., Legazpi City

The Dominican University of Bicol

TAXATION 1

LEARNING OBJECTIVES:

By the end of the semester, the students should be able to:

I. Explain the basic general principles in taxation as well as its limitations, the essential concepts and
principles in income taxation for both individuals and corporate taxpayers.
II. Examine the facts of a given case, find the relevant facts and the key issues, identify and apply the
legal rules and principles involved, and generate appropriate responses.
III. Evaluate and argue problems related to income taxation involving individuals and corporations.
IV. Learn basic concepts related to taxation of estates and trusts.
V. Learn the administrative requirements in income taxation

METHODOLOGY

Taking into consideration that students do attend the online class having not done the readings, a
TEAM-BASED LEARNING with DISCUSSIONS will be employed.

• Team-based learning is a teaching strategy wherein students become members of small,

permanent teams to hold them accountable for each other’s learning. In addition, students take
regular quizzes on the reading to ensure their preparation for class. Finally, students provide
regular feedback to their teammates on their relative contributions to the team’s performance.

• Many studies document the successes of team-based learning approaches, such as better student
engagement in class, more collaboration among students, and deeper learning of complex skills.

• Discussion is important to learning because it helps students process information rather than simply
receive it. The goal of a discussion is to get students to practice thinking about the course material.

Below are the grouping assignments for the TEAM-BASED LEARNING and DISCUSSION. Each
TEAM shall be composed of five or six members only, having the following roles:

1. Presenter – a member of the TEAM who will present a particular topic;

2. Researchers – member/s of the TEAM who will do the research; and
3. Presentation Material Preparers – member/s of the TEAM who will prepare the presentation
material (e.g. PowerPoint, pdf, etc.) to be presented during online class to facilitate the learning
session.

Each member of the TEAM shall switch roles and will be given the chance to be the Presenter. The
TEAM should select a LEAD who will do the debrief.

The role of the FACULTY shall be that of a facilitator. He will design and facilitate the discussion
rather than convey all the information. The remaining 20-25% of the time apportionment for every topic
shall be allocated for Debriefing. During the debriefing, the FACULTY shall take the opportunity to correct
incorrect notions, slip in any points that students neglected but that are important, and/or pick which student
reports from each group. This makes everyone in the group responsible.

Additional learning materials may be given to supplement the learning of the students.

REQUIREMENTS:

1. Submit the presentation material, in PowerPoint format, with the following details and minimum
requirement/s:
a. Group No.
b. Name of the LEAD and the MEMBERS; and
c. Date of Presentation;
2. Submit (in PDF format) twenty-five (25) questions with suggested answers related to the topic; and
3. Email a PDF format of the presentation material/s to the other members of the Class.
DEADLINE OF SUBMISSION:

The Presentation Material/s shall be submitted via EMAIL at remolacio.noel@gmail.com three (3)
days before the scheduled presentation date.

STUDENT GROUPING, TOPIC/S TO BE DISCUSSED, AND SCHEDULES:

The Class is divided into five (5) groups as follows:

NO. STUDENT NO. NAME GROUP

1 5180033 Abiera, Sharmila Orosco 1
6 5180014 Cabug, Lexter John Tang 1
11 5180029 Frias, Jojie Arcill 1
16 5170146 Llasos, Ma. Victoria Bonilla 1
21 5180044 Sullano, Gracia Baroma 1
2 5150053 Bañares, Maria Jaharra Alexandra Cadiz 2
7 5180025 Calingacion, Joliza Berlon 2
12 5180011 Guadarme, Ann Jeanette Mesa 2
17 5180032 Lorenzo, Moises Nuñez 2
22 5180006 Suruiz, Harry Maravilla 2
3 5170111 Bataga, Jocel Israel Buenviaje 3
8 5180016 Cañares, Angelique Giselle Floresta 3
13 5180038 Guevarra, Wreath An Maduro 3
18 5180068 Pintor, Trixia Lulu Borje 3
23 5180022 Tayo, Edelyn Torres 3
4 4138994 Bitara, Dianne Grace Barcoma 4
9 5180036 Clavecillas, Mark Celorico 4
14 5180015 Joaquin, Zennyca Barrameda 4
19 5180005 Rañola, Anna Patricia Segubiense 4
24 5180037 Tolosa, Benz Clyde Bordeos 4
5 5180047 Buenconsejo, Jonas James Peñalosa 5
10 5180027 Duque, Adelle Maan Marcayda 5
15 5180057 Lanuza, Sheena Angela Erlano 5
20 5180049 Seña, Imee Joyce Rima 5
25 5180056 Tribiana, Samantha Faye Budy 5

Each Group shall comply with the above requirements and submit/comply with the requirements as follows:

Month Date Day Topics Group Month Date Day Topics/Activity

19 MON Taxation: Its general concepts 1 3 TUE TAXATION OF ESTATES AND TRUSTS
November

The concept and characteristics of taxes 1 4 WED STUDY BREAK

20 TUE Taxes, in general 2 5 THU STUDY BREAK
6 FRI RECITATIONS
21 WED Limitations on the exercise of the taxing power 3
October

7 SAT FINAL EXAMS

22 THU Limitations on the exercise of the taxing power 3
Forms of Escape from Taxation 4
23 FRI Rules of Construction of Tax Laws 5
Tax laws 5
24 SAT RECITATIONS

Month Date Day Topics Group

26 MON MIDTERM EXAMS
27 TUE BASIC CONCEPTS OF PHILIPPINE INCOME TAXATION 1
DETERMINATION OF GROSS INCOME AND THE
28 WED 1
October

RULES ON INCLUSION AND EXCLUSION FROM GROSS

29 THU DEDUCTIONS FROM GROSS INCOME 2
SPECIAL INCOME TAX TREATMENT OF GAINS AND
30 FRI 3
LOSSES FROM DEALINGS IN PROPERTY
31 SAT TAXATION OF INCOME OF INDIVIDUAL TAXPAYERS 4
TAXATION OF INCOME OF CORPORATE TAXPAYERS 5

RECITATIONS:

The class will be divided into three groups during the scheduled day for recitation. Each student
shall join the online platform on the scheduled date and hour of recitation.

TERM EXAMS:

There will be a scheduled MIDTERM and FINAL exams. Unless an onsite exam will be permitted
and will be feasible to all, an online platform will be used.
NETWORK PROBLEMS:

In case a student encounters a network problem, such as no/poor internet connection and power
outage, and such a problem cannot be resolved immediately, the student shall immediately notify the
FACULTY by sending SMS to 09279091121 stating the (1) Full Name, (2) Date and Time, and (3) Network
Problem encountered.

Text: Juan Dela Cruz

9/8/2020, 6:30 PM
No/Poor Internet Connection

Send to: 09279091121

Noel A. Remolacio
FACULTY