De La Salle University

DE LA SALLE UNIVERSITY CLWTAXN (TAXATION)

Ramon V. del Rosario College of Business

Department of Commercial Law
I. Introduction

II. Syllabus
ACCTAX v. CLWTAXN
a. Learning Outcomes
1. Demonstrate the ability to explain, both in written and oral

communication, the basic principles of Taxation, Income
Tax, Value added Tax and other taxes in relation to
commercial principles.
2. Understanding the concepts, administration, application, and

effects of taxation in a business or enterprise perspective.
3. The student understands and applies the basic legal and

practical foundations of taxation that are continuously
growing and evolving through the times. The student
recognizes that similar to other laws, Tax laws are dynamic,
sensitive to the needs of the contemporary society, and
always subject to close scrutiny.
4. The students must be able to identify the different sources of

Tax laws and rules in the Philippines as well as the current
and updated versions of the same.
5. The student must recognize Taxation as a tool to achieve

social justice by:
a. Using Taxation as an ‘equalizer’ by eliminating the

gap between the rich and the poor.
b. Determining if existing Tax Laws and rules are

aligned with the constitutional mandate that tax laws,
in general, must be progressive.
c. Understanding the impact of Taxation to SMEs (Small

and Medium Enterprises), cottage industries and the
informal sector.
d. Advocate for the prompt and accurate payment of
taxes.
b. Final Course Output
LEARNING OUTCOME REQUIRED OUTPUT DUE DATE

Writing reviews and analyses on During designated dates for each
ALL current regulations and topic.
pronouncements of the BIR and tax
cases decided by the Supreme
Court.
ALL Class participation through Every session.
voluntary and mandatory
recitations and online activities.
ALL Quizzes and/or assignments or At least 2 prior to the scheduled
online activity. midterm exam and 2 before the
scheduled final exam.
c. Fourth Hour Activity
As part of their attendance within the term, students shall be required by the instructor to
participate in Video/Film Show or be assigned to view such film at home; or to
participate in lecture/s, Seminar/s or workshop/s; or to attend conference/s, and to draft
refection papers related such activity. The fourth hour activity shall consist of thirteen
(13) hours for a three-unit subject. The professor shall determine the nature of the
activity and inform the students of the said activity no later than the 13 th week of the
trimester. Failure of the student to participate or to attend in the fourth hour activity, or
failure to submit requirements appurtenant thereto, shall be considered an absence,
and shall be dealt with in accordance with the student handbook.
d. Grading System and Computation
Grade Equivalence A student’s final grade consists of, and shall be computed
as follows:
0 - 69% 0.0  Quizzes – 30%

70 - 74% 1.0  Other written outputs – 20%
75 - 79% 1.5  Recitation – 20%
80 - 84% 2.0  Final Exam – 30%
85 - 88% 2.5
89 - 92% 3.0
93 - 96% 3.5
97 - 100% 4.0
- Two (2) quizzes before and after the first independent learning week (Nov 22 – 28,
2021)
- October 28, November 11, December 2 and December 16, 2021 1
- Two (2) quizzes after the second independent learning week (January 3 – 8, 2022)
- January 13 and January 27, 20222
- Total of 6 quizzes
- Written output will be assigned prior to the final exams
e. Expectations in the Course
f. RVR COB Code of Ethics and Philippine Business Community’s Covenant

for Shared Prosperity
RVR COB CODE OF ETHICS:
Students of this course impose upon themselves the following undertakings:
“As a business leader I recognize my role in society.
 My purpose is to lead people and manage resources to promote human development and the common
good and to create value that no single individual can create alone.
 My decisions affect the well-being of individuals inside and outside my enterprise, today and tomorrow.
Therefore, I promise that:
 I will manage with loyalty and care, and will not advance my personal interests at the expense of my
enterprise or society.
 I will promote socially useful products and services which serve human development, keeping in mind
reasonable access for the poor and underprivileged.
 I will understand and uphold, in letter and spirit, the laws and contracts governing my conduct and that of
my enterprise.
 I will refrain from corruption, unfair competition, or business practices harmful to society.
 I will respect the human rights and dignity of all people affected by my enterprise, and I will oppose
discrimination and exploitation.
 I will promote a humane and enabling work community within my organization.
 I will promote the just allocation of resources for all stakeholders of the company.
 I will respect the right of future generations to advance their standard of living and enjoy a healthy planet.
 I will report the performance and risks of my enterprise accurately and honestly.
 I will invest in developing myself and others, helping the management profession continue to advance and
create sustainable and inclusive prosperity.
In exercising my professional duties according to these principles, I recognize that my behavior must set an
example of integrity, eliciting trust and esteem from those I serve. I will remain accountable to my peers and to
society for my actions and for upholding these standards.”
Adapted from:
1
Subject to change and adjustments.
2
Subject to change and adjustments.
The Global Business Oath (http://theoathproject.org/?page_id=47)
Vocation of the Business Leader
PHILIPPINE BUSINESS COMMUNITY'S COVENANT FOR SHARED PROSPERITY*
“We therefore pledge and commit to:

 Recruit, train and develop our employees and managers to be the best that they can be irrespective of
gender, alma mater, age, ethnicity and religion; provide just compensation and benefits; promote
meritocracy and encourage work-life harmony;
 Provide only quality products and services that are of continuing value to our customers;
 Treat our goods, service and funds providers fairly, ethically and with respect as we expect them to treat
their own workers in their supply chain the same way;
 Be actively involved in the communities where we operate in with particular attention to the needs of the
disadvantaged in those communities;
 Protect and preserve the environment for the benefit of current and future generations by employing
environment friendly technologies in all aspects of business operations; and
 Deliver reasonable and just returns to and fair treatment of our controlling and non-controlling
shareholders.”
*Philippine Business Group's Covenant of Shared Prosperity (November 5, 2020).
g. Other Matters
- Prescribed book: None in particular, but references are provided in the Syllabus
- Everyone is expected to observe proper decorum as provided in the student
handbook
- Attendance will be checked either at the start or at the end of class
-END-

De La Salle University

Uploaded by

Copyright:

Available Formats

De La Salle University

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

De La Salle University

Uploaded by

Copyright:

Available Formats

DE LA SALLE UNIVERSITY CLWTAXN (TAXATION)

Ramon V. del Rosario College of Business

1. Demonstrate the ability to explain, both in written and oral

2. Understanding the concepts, administration, application, and

3. The student understands and applies the basic legal and

4. The students must be able to identify the different sources of

5. The student must recognize Taxation as a tool to achieve

a. Using Taxation as an ‘equalizer’ by eliminating the

b. Determining if existing Tax Laws and rules are

c. Understanding the impact of Taxation to SMEs (Small

b. Final Course Output

LEARNING OUTCOME REQUIRED OUTPUT DUE DATE

c. Fourth Hour Activity

d. Grading System and Computation

0 - 69% 0.0  Quizzes – 30%

e. Expectations in the Course

f. RVR COB Code of Ethics and Philippine Business Community’s Covenant

RVR COB CODE OF ETHICS:

Students of this course impose upon themselves the following undertakings:

“As a business leader I recognize my role in society.

Therefore, I promise that:

PHILIPPINE BUSINESS COMMUNITY'S COVENANT FOR SHARED PROSPERITY*

“We therefore pledge and commit to:

*Philippine Business Group's Covenant of Shared Prosperity (November 5, 2020).

You might also like