Infant Jesus Academy of Silang, Inc.

J. P. Rizal St., Silang, Cavite

Content Standard/s:
The learners demonstrate understanding of:
1. The sound principles of taxation, its purpose, and preparation of forms and payment of taxes
Performance Standard/s: The learners shall be able to accomplish the BIR (Bureau of Internal Revenue) forms.
Values/Formation Standard/s: Students will demonstrate dedication to the following professional values and
attitudes needed for success in the accounting:
1. To explain the purposes and principles of Taxation
2. To prepare a list of gross income from compensation and gross income from business, and the corresponding
personal and additional deductions

LEARNING PLAN # _6__

INCOME AND BUSINESS TAXATION

INSTRUCTIONAL TRANSFER
OBJECTIVE/S MOTIVATION/S ASSESSMENT/S
MATERIAL/S TASK/S
Formative
1.) define income and business taxation Motivational PowerPoint
and its principles and processes Questions Pictures Recitation
ABM_FABM12-IIh-j- 15 Group Activity
Showing of
2.) prepare the list of sources of gross sample business
income from compensation and situations REFERENCES Summative Other
gross income from business, and the Assessment Output/s
TEXTBOOK :
corresponding personal and
Fundamentals
additional deductions Long Quiz
of Accountancy,
ABM_FABM12-IIh-j- 16
Business, and
Management 2
3.) explain the procedure in the
Pp. 197 - 208
computation of gross taxable income
and tax due
ABM_FABM12-IIh-j-17

4.) prepare the BIR forms

ABM_FABM12-IIh-j- 18

5.) explain the principles and purposes

of taxation
ABM_FABM12-IIh-j- 19

6.) distinguish individual from business

taxation
ABM_FABM12-IIh-j- 20

7.) compute the gross taxable income

and tax due
ABM_FABM12-IIh-j- 21
 LESSON PROPER
DATE
ACTIVITIES
COMPLETED

Day 1

Motivation
4pics1word game
Mechanics are just the same with the well-known 4pics1word game. The students will guess what
will be the answer on every slides using the given pictures and letters as clues. The group who
gets the highest points of correct answers will receive additional merits in the future quiz about
taxation.

Explanation of the relationship of the said activity to Taxation. Taxation is like a riddle or a puzzle
that require them to interpret the given clues and analyse different situations to solve the
problem

Interaction
- Points of Discussion
 What is Taxation?
 What is Income Tax?
 Who are required to pay income tax in the Philippines?
 Tax rate for individual Tax payers
 Compensation Income
 Computation of Year-end tax due

Integration
Group Activity
Students will answer the given problem on the slides and they will present the answer in the class.

Day 2

Motivation
 Before moving on the next part, the students will answer the following questions:
1. What is the definition of Taxation?
2. Who are required to pay income tax in the Philippines?
3. How to compute the year-end tax due?

Interaction
- Points of Discussion
 Income derived from Business or Practice of Profession
 Optional Standard Deduction
 Itemized deduction
 Mixed Income Earner
 Computation of Tax due

Integration
 LONG QUIZ