1.0 PRINCIPLES OF TAXATION

1.1 Nature, scope, classification, and essential characteristics
1.2 Principles of sound tax system
1.3 Limitations on the power of taxation
1.4 Tax evasion vs. tax avoidance
1.5 Situs/place of taxation
1.6 Double taxation
1.7 Legislation of tax laws
1.8 Impact of taxes in nation building
1.9 Ethical tax compliance and administration
1.10 Organization of the Bureau of Internal Revenue, Bureau of Customs, Local Government Tax Collecting Units, Board of Investments, Philippine Economic Zone Authority

2.0 TAX REMEDIES

2.1 Remedies of the government

2.1.1 Definition, scope, prescriptive period
2.1.2 Administrative remedies
2.1.3 Judicial actions
2.1.4 Additions to Tax (Surcharge, Interest, Compromise penalty)
2.1.5 Other sanctions (Criminal penalties, Closure of Business, Collection of Delinquent Taxes)
2.1.6 Powers of the Bureau of Internal Revenue

2.2 Remedies of the taxpayer

2.2.1 Definition, scope, prescriptive period
2.2.2 Taxpayers rights
2.2.3 Administrative remedies (Protesting of Assessment, Recovery of excess or erroneously paid
taxes, Request for the compromise, abatement or refund or credit of taxes, Request for
rulings)
2.2.4 Judicial remedies

2.3 Expanded jurisdiction of the Court of Tax Appeals

3.0 INCOME TAX

3.1 Taxpayer and Tax Base

3.1.1 Individuals
3.1.2 Corporations
3.1.3 Partnerships
3.1.4 Joint Ventures
3.1.5 Estates and Trusts
3.1.6 Co-ownerships
3.1.7 Tax Exempt Individuals and Organizations

3.2 Gross Income

3.2.1 Inclusions in the gross income
3.2.2 Exclusions/exemptions from gross income
3.2.3 Income from compensation
3.2.4 Income from business
3.2.5 Passive income subject to final withholding tax
3.2.6 Capital gains

3.3 Deductions from gross income

3.3.1 Itemized deductions
3.3.2 Items not deductible
3.3.3 Optional standard deduction
3.3.4 Deductions allowed under special laws

3.4 Accounting periods 

3.5 Accounting methods 

3.5.1 Reconciliation of income under PFRS and income under tax accounting 

3.6 Tax return preparation and filing and tax payments

3.6.1 Manual filing
3.6.2 Electronic filing and E-submission
3.6.3 Large taxpayers and non-large taxpayers
3.6.4 Income tax credits
3.6.5 Venue and time of filing of tax returns
3.6.6 Venue and time of payment
3.6.7 Modes of payment
3.6.8 Use of tax tables
3.6.9 Accomplishing of various income tax returns and forms

3.7 Withholding taxes (at source, expanded or creditable withholding tax, final withholding taxes and withholding tax on government payments)

3.7.1 Time of withholding
3.7.2 Income payments subject to withholding
3.7.3 Year end withholding of tax and requirements
3.7.4 Venue and time of filing of withholding tax returns
3.7.5 Venue and time of payment
3.7.6 Modes of payment
3.7.7 Time of payment
3.7.8 Use of tax tables and rates
3.7.9 Use of various withholding tax returns and forms

3.8 Compliance Requirements

3.8.1 Administrative requirements (registration, issuance of receipts, printing of receipts)
3.8.2 Attachments to the income tax return, including CPA certificate, per NIRC requirement
3.8.3 Keeping of books of accounts and records, including report of inventories
3.8.4 Prescriptive period of maintain books of accounts and other accounting records

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