Saint Michael College of Caraga

Atupan St., Nasipit, Agusan del Norte, Philippines

Tel. no.:(085)3434351/2833113 Fax: (085)3433607
www.smccnasipit.edu.ph
COLLEGE OF BUSINESS ADMINISTRATION AND MANAGEMENT

COMPETENCY MAP
Means of
List of References
Subject Subject Competencies Values Expected Schedule of Qualification Verification
IMs, Equipment,
Code Description Required Integration Outputs Implementation of Teacher and
Tools, Facilities
Evaluation
TAX 1 This course is primarily a Understand the Altruism Case LCD Projector Must be a Oral
INCOME study of Philippine income fundamental concepts Truthfulness Analysis Laptop Certified Examination
TAXATION taxation. The objective is to and principles of Tirelessness Income Tax E. G. Valencia & G. Public Written
develop the fundamental taxation. Ingenuity Return F. Roxas. Income Accountant Examination
concepts and principles of Identify different Commitment Preparation Taxation, 7th ed. or a Lawyer Case Studies
taxation as it applies to classes of tax payers. Competence Valencia (CHED CMO Income Tax
Midterms
individuals, partnerships Recognize different Responsibility Educational NO. 39 SEC. Return
and corporations. It types of income and Supply 2014 18) Preparation
provides students with a their corresponding tax Ballada, S. and W.
working knowledge of the implications. Ballada. (2014).
application of tax rules and Distinguish items that Income Taxation.
principles in filing the are deductible from Manila: DomDane
specific forms. the gross income. Publishers.
Differentiate the types C. LLamado & J.L.
of assets and their De Vera (2017).
corresponding tax Philippine Income
implications. Tax. GIC
Use the knowledge in Enterprises & Co.,
taxation to fill out tax Inc.
Finals
forms National Internal
Demonstrate proper Revenue Code
ethical and moral www.bir.gov.ph
character.
Develop appreciation
for paying taxes.