7/24/2019 BOA TOS Tax

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TABLE OF SPECIFICATIONS

TAXATION

Qualification Descriptors (L6 an L!"

Topics an Outco#es$ei%&t

(In

No of 'nole%e) S*ills) +alues ('S+"

(,-."

Application

(/-."

De%ree of Inepenence

(0-."

Percent " I te#s 1e#e#2er in% 3nerstanin% Appl ication Anal45in% Ealuatin% CreT&e e7a#inees #ust 2e a2le to8

9:- P1INCIPLES OF TAXATION 9- ! 9 9 ; 9

1.1 Describe the nature, scope, classification, and essential characteristics

1.2 Identify the principles of sound tax system

1.3 Discuss the limitations on the power of taxation

1.4 Differentiate tax evasion vs. tax avoidance1.5 Determine the situsplace of taxation

1.! "xplain double taxation

1.# Discuss the le$islation of tax laws

1.% &pply the impact of taxes in nation buildin$

1.' "valuate ethical tax compliance and administration

1.1( Describe the or$ani)ation of the *ureau of Internal +evenue, *ureau of

ustoms, -ocal overnment /ax ollectin$ 0nits, *oard of Investments,hilippine "conomic one &uthority

0:- TAX 1E

7/24/2019 BOA TOS Tax

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3.% Determine compliance re6uirements

;:- T1ANSFE1 TAXES 9/ 9- 9 0 / 9 9

4.1 Describe, analy)e and compute estate tax

4.2 Describe, analy)e and compute donor7s tax

/:- +AL3E ADDED TAX (+AT AND PE1CENTA>E TAX" 9!:/ 90 0 0 / 0 9

5.1 Describe, analy)e and compute value added tax

5.2 Describe, analy)e and compute percenta$e tax

6:- TAXATION 3NDE1 T?E LOCAL >O+E1N