FACULTY OF

ACCOUNTANCY
Campetic, Palo, Leyte, PH
Email: official@spsps.edu.ph
Website: www.spsps.edu.ph

OUTCOMES-BASED EDUCATION COURSE SYLLABUS

I. INSTITUTIONAL INFORMATION

1. Vision
An internationally recognized learning institution imbued with the values of Saint Paul
shaping the society through transformative education

2. Mission
To establish a strong presence of lifelong learners and God-centered professionals adept with
new streams of educational value relevant to global development initiatives

3. Institutional Learning Outcomes (ILO)

Saint Paul School of Professional Studies is committed to produce graduates who:

1. Embody the ideals, values, and teachings of Saint Paul in the pursuit of a meaningful
personal and professional life (God-centered)
2. Exercise critical and creative thinking in providing solutions to discipline-related issues
and problems (critical and creative thinker)
3. Apply effective communication skills, both oral and written, using the English language in
diverse situations (effective communicator)
4. Passionate and dedicated to put quality in everything, stepping outside the comfort zone,
learning with a spirit of endeavor amidst the challenges of the 3rd millennium (excellence-
driven)
5. Demonstrate understanding and mastery of the fundamental knowledge and skills required
for effective professional practice in the field of specialization adapting latest trends and
global developments (globally competent)
6. Manage unyielding quest for relevant knowledge and competence in the pursuit of personal
development and excellence in professional practice (lifelong learner)
7. Immerse as a team-player applying Filipino family values, industry-desired values, and
global citizen values in service to others (service-oriented)

4. Quality Goals of the Faculty of Business and Accountancy

5. Quality Objectives of the Faculty of Accountancy

II. PROGRAM INFORMATION

1. Name of the Program Bachelor of Science in Accountancy, Bachelor of Science in
Accounting Information System
2. CHED MO Reference CMO No. 46 s. 2012, CMO No. 27 s. 2017, CMO No. 30 s. 2017

III. COURSE INFORMATION

1. Course Code INCOTAX
2. Course Title Income Taxation
3. Pre-requisite None
4. Co-requisite None
5. Course Credit 3 Units
6. Course Classification Core Accounting Education Course
7. Number of Hours 3 hours every week

Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 1
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
 8. Course Description This introductory taxation course is primarily concerned with income
taxation. The objective is to develop a working knowledge of the basic
principles and rules of the income tax system as these apply to
individuals, partnerships and corporations. It covers an overview of the
national tax system, and the income taxation of employees and
unincorporated businesses and incorporated businesses. It provides the
students with knowledge of the capital gain tax, final tax on certain
passive income, and the year-end tax. Including the minimum corporate
income tax, the normal tax, tax on special (aliens, domestic corporation,
resident foreign corporation and non-resident foreign corporation) and
the improperly accumulated profit tax of corporations and withholding
taxes. Tax forms are provided for specific topic discussed.

9. Program Outcomes (POs) and relationship with Institutional Learning Outcomes (ILO)
Institutional Learning Outcomes
Program Outcomes Code
1 2 3 4 5 6 7
Resolve business issues and problems, with a global ✓ ✓ ✓ ✓ ✓ ✓ ✓
and strategic perspective using knowledge and
technical proficiency in areas of financial accounting
a
and reporting, cost accounting and management,
accounting and control, taxation, and accounting
information systems;
Conduct accountancy or accounting information ✓ ✓ ✓ ✓
system research through independent studies of
b
relevant literature and appropriate use of accounting
theory and methodologies;
Employ technology as a business tool in capturing ✓ ✓
c financial and non-financial information, generating
reports and making decisions;
Apply knowledge and skills to successfully respond to ✓ ✓ ✓ ✓ ✓
d various types of assessments; and (including
professional licensure and certifications)
Confidently maintain a commitment to a good ✓ ✓ ✓ ✓
e corporate citizenship, social responsibility, and ethical
practice in performing functions as an accountant

10. Course Outcomes (COs) and relationship with Program Outcomes (POs)
After completing this course, the student must be able to perform the Program Outcomes Code
following COs: a b c d e
1. Describe the nature, scope, characteristics, principles and L O O P L
limitations of taxation
2. Classify taxpayer and determine applicable income tax liability L O O P L
for each taxpayer
3. Identify sources of income and distinguish the applicable taxes L O O P L
4. Delineate deductible from non-deductible expenses L O O P L
5. Know the remedies available to taxpayers and to the government L O O P L
in cases of tax disputes/cases
6. Recognize the value of honesty and integrity L O O P L
7. Appreciate that taxation is the lifeblood of the government L O O P L
8. Be aware of one’s responsibility of paying right taxes L O O P L
9. Apply the rules of taxation to real-life situations L O O P L
10. Compute income tax due using correct income tax rates and table L O O P L
11. Prepare correct income tax returns L O O P L
Legend: L – Facilitates LEARNING of the competencies
P – Allows student to PRACTICE competencies
O – Provides OPPORTUNITY for development
Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 2
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
 11. Course Content and Plan
Teaching and Assessment
Week Topics Learning Outcomes
Learning Activities Tasks
1-2 General concept of Describe Modality: Quizzes,
taxation scientifically the Onsite/Online Recitation,
nature, functions, Board work,
sources, purpose Activity: Exercises
scope, and Concept maps,
limitations of the Lecture,
Philippine Taxation Group works
System.
3 Tax administration, Illustrate and discuss Modality: Quizzes,
organizational the organizational Onsite/Online Recitation,
structure and structure and Board work,
functions of the functions of the BIR Activity: Exercises
Bureau of Internal Concept maps,
Revenue and Lecture
powers of the
Commissioner of
Internal Revenue
4 Introduction to Use calculator and Modality: Quizzes,
income tax computer for Onsite/Online Recitation,
problem solving and Board work,
preparation of Activity: Exercises
income tax returns Group discussion,
Concept map,
Lecture,
Problem solving
Preliminary Examinations
6-7 Gross income: Discuss Modality: Quizzes,
inclusions and comprehensively the Onsite/Online Recitation,
exclusions logic of the system Board work,
of taxation, the Activity: Exercises
inclusions and Group discussion,
exclusions from Concept maps,
Gross Income. Lecture,
Use correctly Problem solving
calculator for Case analysis
problems in gross
income.
8-9 Allowable Deduct accurately Modality: Quizzes,
deductions from from the gross Onsite/Online Recitation,
Gross income income legal items Board work,
for taxation. Activity: Exercises
Group discussion,
Concept maps,
Lecture,
Problem solving
Case analysis
Midterm Examinations
11-12 Accounting periods Illustrate correctly in Modality: Quizzes,
(calendar year, a matrix the periods Onsite/Online Recitation,
fiscal year, short Applicable to Board work,
accounting period) income tax Activity: Exercises
compliance Group discussion,
Case analysis,
Concept map,
Lecture
Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 3
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
 13-14 Tax return Practice solving Modality: Quizzes,
preparation and tax properly cases on the Onsite/Online Recitation,
payments (venue preparation of tax Board work,
and due dates) income returns and Activity: Exercises
prepare accurately Group discussion,
the income tax return Case analysis,
to specific group of Presentation activities
taxpayers, like
individuals,
corporations,
partnerships, estates
and trusts
Semi-Final Examinations
16 Compliance and Understand and Modality: Quizzes,
administrative discuss the different Onsite/Online Recitation,
Requirements administrative and Board work,
compliance Activity: Exercises
requirements of Lecture,
taxpayers Concept maps
17 Tax Remedies Know and Modality: Quizzes,
understand the Onsite/Online Recitation,
different tax Board work,
remedies available Activity: Exercises
under the Code Lecture,
Concept maps
Final Examinations

12. Lifelong Learning Opportunities

What lifelong learning opportunities will this course provide for your students?

Upon successful completion of the course, the students are expected to possess strong foundation
and understanding of the Philippine taxation system by describing the nature, functions, sources,
purpose, scope and limitations of Philippine taxation, illustrate the tax administration,
organizational structure and functions of the BIR and other governing agencies and in-depth
knowledge on the propriety of applicable income taxes to specific income and rules on the
deductibility of certain costs and expenses.

This course will also develop the knowledge of the students prepare and draft appropriately income
tax returns and other BIR forms following the basic concepts and principles of taxation to specific
group of taxpayers such as individuals, corporations, partnerships, estates and trusts using
calculator and computer applications. This knowledge will provide the students with the
opportunities to augment their capability in pursuit of a career in taxation where they can maximize
and apply the learnings gained in this course.

13. Contribution of Course to Meeting the Professional Component (%)

General Education:
Basic Education:
Professional Education (Major Field): 100%

14. References and Other Learning Resources

A. Textbooks
Banggawan, Rex B., 2023 Edition. INCOME TAXATION Laws, Principles and Applications,
Real Excellence Publishing
Reyes, Virgillio, (2017). INCOME TAX LAW and ACCOUNTING. A new Approach Edition
National Internal Revenue Code of 1997
Tabag, Enrico D. et al, 2023 Edition. INCOME TAXATION with Special Topics and Sample
Filled-up BIR Forms
Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 4
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
 B. Other Learning Resources
Republic Act No. 10963 - Tax Reform for Acceleration and Inclusion (TRAIN)
Republic Act No. 11534 Corporate Recovery and Tax Incentives for Enterprises Act
(CREATE)
www.bir.gov.ph

15. Course Assessment and Evaluation

The performance of the students will be assessed and evaluated based on the following:

50% Midterm + 50% Final Term = 100% (Overall Final)

Item Percentage No. of Times in

Assessment Tasks
No. Contribution the Semester
1 Major Examinations 40% 4
2 Quizzes 20% 12
3 Recitation, Exercises & Assignments 20% 12
4 Outputs 20% 6
TOTAL 100%

16. Grading System (%Passing: 60%)

Range Grade Range Grade

100 1.00 52.50-59.99 3.25
95.00-99.00 1.25 45.00-52.49 3.50
90.00-94.99 1.50 37.50-44.99 3.75
85.00-89.99 1.75 30.00-37.49 4.00
80.00-84.99 2.00 22.50-29.99 4.25
75.00-79.99 2.25 15.00-22.49 4.50
70.00-74.99 2.50 7.50-14.99 4.75
65.00-69.99 2.75 0-7.49 5.00
60.00-64.99 3.00

17. Course Policies

The following course policies must be observed:

1. A student shall be guilty of plagiarism and may be dealt with if he or she:

a. in SPSPS context, infringes a person's copyright or any other intellectual property right,
including but not limited to plagiarism;
b. in SPSPS context, plagiarizes by stating, or implying, original authorship of someone else's
written or creative work (words, images, ideas, opinions, discoveries, artwork, music,
recordings, computer-generated work), and/or by incorporating such work or material, in
whole or in part, into his or her own work without properly acknowledging or citing the source;

c. other provisions are provided in the SPSPS Anti-Plagiarism Policy

2.
3.

This class policy serves as our written agreement for the whole semester. If there are any changes
to enhance the class learning opportunity within the semester, it will be communicated accordingly.

18. Course Materials and Facilities

1. Computer/laptop
2. TV monitors
Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 5
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
 3. PowerPoint presentations
4. Projector
5. Chalkboard or Whiteboard
6. Chalk or Whiteboard Pen
7. Textbooks/References

19. Revision History

Revision Date of Date of
Highlights of Revision Revised by
Number Revision Implementation
01 June July 2020 Revised format,
2020 teaching and learning
activities to fit in the
block system
implementation
02 June July 2023 Revised format,
2023 teaching and learning
activities for a full
semester HyFlex
implementation

20. Preparation and Approval

Name Signature Date Signed
Prepared by MEYNARD SARDALLA 16-Jun-23
JOMARE M. ORONOS 16-Jun-23

Department Review Committee

Date
Name Signature
Signed
Reviewed
by Review Committee Lead
Reviewed
by Review Committee Lead

Date
Name Signature
Signed
Verified by
Chair, Faculty of Accountancy
MARLA B. SUDARIO, MBA
Verified by Vice Dean, Faculty of Business and
Accountancy
ELEANOR R. CHUCA, MAEd
AVP-Academic Programs, Research, and
Faculty Advancement
Validated
by
MARILOU E. MALQUISTO, CPA
AVP-Academic Quality, Accreditation, and
Evaluation
Approved ERWIN VINCENT G. ALCALA, PhD
by School President

Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 6
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives
IV. INSTRUCTOR/PROFESSOR INFORMATION
1. Name of Instructor/Professor MEYNARD L. SARDALLA
2. Office and Department ACCOUNTANCY
3. Telephone/Mobile Numbers +63 999 990 4757
4. Email Address meynard.sardalla@spsps.edu.ph
5. Consultation Time 7:30PM-9:00PM (M-F)

1. Name of Instructor/Professor JOMARE M. ORONOS

2. Office and Department ACCOUNTANCY
3. Telephone/Mobile Numbers (+63) 930-625-0026
4. Email Address jomare.oronos@spsps.edu.ph
5. Consultation Time 7:30PM-9:00PM (M-F)

Vision: An internationally recognized learning institution imbued with the values of Saint Paul shaping the society through 7
transformative education
Mission: To establish a strong presence of lifelong learners and God-centered professionals adept with new streams of
educational value relevant to global development initiatives