BMGT 28 TAXATION (INCOME AND TAXATION)

This introductory tax course is primarily concerned with income taxation. The objective is to develop a working knowledge of the basic principles and rules of the Philippine income tax system as these apply to individuals and corporate taxpayers. The emphasis is on the application of the theory and principles in solving income tax problems and the computation of tax. It tests the students’ conceptual knowledge and proficiency in the practical application of the law as they relate to accounting practice, and use the same knowledge to enhance human development and social transformation.

Instructor: Jun Villanueva