BSA-402/TAX-103: Business and Transfer Taxes
Class
About
BSA-402/TAX-103 involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and transfer tax. The relationship between these three donative transfer taxes, and between the transfer taxes and the income tax, are emphasized. the policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed
their applications and determination of tax obligations on transfer and business taxation. The remedies of the government in the enforcement and collection of taxes and of the
taxpayer against excessive and opressive taxation are also discussed.
At the end of the course, the student should be able to:
2. Follow the applications of these principles and provisions in computing for the amount of tax due;
3. Properly analyze a given tax problem to be able to provide a correct solutions;
4. Give the date or period of filing or submission of the required returns or reports and the payment of the tax due;
5. Cite justifications for the imposition of transfer and business taxes.
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Prelims
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Final
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Quizzes
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20
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25
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Departmental exam |
20
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25
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Attendance, assignment,rectn |
5
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5
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Total
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45
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55
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100
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