ANGELES UNIVERSITY FOUNDATION

School of Law
TAXATION 2
nd
2 Semester, AY 2017-2018
Prof. R. R. Dujunco
Grading Scheme:
Recitation 20%
Homework 20%*
Midterms 25%
Finals 35%

*Assignments are due on the first discussion day of the topics assigned. No late submissions will be
accepted.

Topics: No. of Sessions

Local Government Taxation 2

Real Property Taxation 2
Tariff and Customs Taxation 2
Estate Taxes 1
Donor’s Taxes 1

MIDTERM EXAM

Value Added Taxes 2

Other Percentage Taxes 2
Excise Taxes and DST 1
Tax Remedies and TRAIN 3

FINAL EXAM

Homework:

Local Government Taxation

1. Taxing Scope of Municipalities, Cities, Provinces and Barangays
2. Flowchart of Taxpayer’s Remedies

Real Property Taxation

1. Procedures in the Administration of Real Property Tax
2. Special Levies

Tariff and Customs Taxation

1. Kinds of Customs Duties
2. Methods of Determining Dutiable Value
3. Crimes and offenses under RA No. 10863

Estate Taxes
1. Composition and Valuation of Gross Estate
2. Deductions from Gross Estate

Donor’s Taxes
*None. Use the time to review for midterms.