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TAX · Introductory

TAX — Philippine Taxation

Income taxation, business taxes and remedies under the NIRC, as amended by the TRAIN law.

Instructor: EKII Review Faculty TAX · CPA Review Lecturer

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TAX

Course content

11 modules · 54 lessons

1. Principles of Taxation 10 lessons

1.1 Nature, scope, classification, essential characteristics
1.2 Principles of a sound tax system
1.3 Limitations on the power of taxation
1.4 Tax evasion vs tax avoidance
1.5 Situs / place of taxation
1.6 Double taxation
1.7 Legislation of tax laws
1.8 Impact of taxes in nation building
1.9 Ethical tax compliance and administration
1.10 Organization and functions of BIR, LGU units, BOI, PEZA, BCDA

2. Tax Remedies 2 lessons

2.1 Remedies of the government
2.2 Remedies of the taxpayer

3. Income Taxation 12 lessons

3.1 The taxpayer and tax base
3.2 Gross income
3.3 Deductions from gross income
3.4 Accounting periods
3.5 Accounting methods
3.6 Tax due and tax credits
3.7 Tax return preparation, filing and payment
3.8 Withholding taxes
3.9 Compliance requirements
3.10 Special laws relating to income taxation
3.11 Differences between tax and accounting rules
3.12 Tax implications and sound tax planning
End-of-module quiz — 4 questions

4. Transfer Taxes 2 lessons

4.1 Estate tax
4.2 Donor's tax
End-of-module quiz — 2 questions

5. Business Taxes 3 lessons

5.1 Value-added tax
5.2 Percentage tax
5.3 Special laws relating to business taxation
End-of-module quiz — 3 questions

6. Documentary Stamp Tax 5 lessons

6.1 Nature and characteristics
6.2 Transactions subject/exempt
6.3 Tax base and tax due
6.4 Return preparation, filing and payment
6.5 Compliance requirements

7. Excise Tax 5 lessons

7.1 Nature and characteristics
7.2 Transactions subject/exempt
7.3 Tax base and tax due
7.4 Return preparation, filing and payment
7.5 Compliance requirements

8. Taxation under the Local Government Code 5 lessons

8.1 Fundamental principles and scope of LGU taxing power
8.2 Types of local taxes (real property, provincial, municipal, city, barangay)
8.3 Tax base and tax rates
8.4 Venue and time of payment
8.5 Remedies of government and taxpayer

9. Preferential Taxation 4 lessons

9.1 Special Economic Zone Act (PEZA)
9.2 Bases Conversion and Development Act (BCDA)
9.3 Omnibus Investments Code
9.4 Tax treaties (DTA models)
End-of-module quiz — 1 questions

Integrated Review & Mock Board Drills Add-on 3 lessons

Subject-wide rapid review
Full mock board simulation
Answer rationalization & debrief

Exam Techniques & Time Management Add-on 3 lessons

Question analysis & elimination
Time budgeting per item
Common traps & final reminders

This course includes

11 modules
54 lessons
Subject: Taxation
Level: Introductory
AI tutor & rationalization

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