CLWTAXN – Taxation
Table of Contents
Module 1: General Principles of Taxation: Part 1
pp. 1 – 8
Module 2: General Principles of Taxation: Part 2
pp. 9 – 18
Module 3: General Principles of Taxation: Part 3
pp. 19 – 31
Module 4: General Principles of Income Taxation
(Introduction to Income Taxation)
pp. 32 – 47
Module 5: Income Taxation of Individuals
(Types of Income Taxes)
pp. 48 – 67
Module 6: Income Taxation of Individuals
(Gross Income & Deductions)
pp. 68 – 100
Module 7: Corporate Income Taxation
(Types of Income Taxes)
pp. 101 – 113
Module 8: Income Taxation of Corporations
(Gross Income & Deductions)
pp. 114 – 141
Module 9: Value-Added Tax & Percentage Tax on
VAT-Exempt Persons
pp. 142 – 154
Module 10: Other Percentage Taxes, Documentary
Stamp Tax & Excise Tax
pp. 155 – 166
Module 11: Tax Administration: Bureau of Internal
Revenue
pp. 167 – 177
Module 12: Tax Remedies of Government & Taxpayers
pp. 178 – 186
Module 13: Jurisdiction of Cour of Tax Appeals
pp. 187 - 189