This document outlines the topics and recommended hours of study for a 70 question multiple choice exam on taxation. It covers principles of taxation, tax remedies, income tax, transfer taxes, value added tax, percentage tax, and other taxes such as excise tax, documentary stamp tax, and local government taxation. The largest section is income tax with 64 questions, followed by transfer taxes with 48 questions, and value added tax with 24 questions.
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Taxation: Seventy (70) Multiple Choice Questions
This document outlines the topics and recommended hours of study for a 70 question multiple choice exam on taxation. It covers principles of taxation, tax remedies, income tax, transfer taxes, value added tax, percentage tax, and other taxes such as excise tax, documentary stamp tax, and local government taxation. The largest section is income tax with 64 questions, followed by transfer taxes with 48 questions, and value added tax with 24 questions.
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TAXATION
Seventy (70) multiple choice questions
TOPIC Recommended Hours Principles of Taxation 2 Nature, scope, classification and essential characteristics Principles of tax system Limitations on the power of taxation Tax evasion vs tax avoidance Place of taxation Tax remedies 12 Remedies of the government Scope and prescriptive period Administrative remedies Judicial actions Additions to tax (S,I,C) Income Tax 64 Taxpayer and Tax Base Gross Income Deductions from Gross Income Accounting Periods Accounting Methods Tax Return Preparation and Filing of Tax Payments Withholding taxes Compliance Requirements Transfer taxes 48 Estate Tax Donor’s Tax Value added tax 24 Percentage tax 2 Other taxes 20 Excise tax Documentary stamp tax Local government taxation Senior Citizens Law Magna Carta for Disabled Persons Special Economic Zone Act Omnibus Investment Code Barangay Micro Business Enterprises Double Taxation Agreement Tariff and Customs Code
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