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General Principles of Income Taxation
Nikko Miguel Angsico

Session 1 – Basic Principles of Income Tax

a. Income and Gross Income
b. Exclusions from Gross Income/ Exemptions
c. Capital Asset vs. Ordinary Asset
d. Other basic principles

Session 2 – Tax on Corporations

a. Classifications and tax rates
b. Allowable Deductions
c. MCIT
d. Improperly Accumulated Earnings Tax (IAET)
e. Special Tax Regimes
f. Illustrations

Session 3 – Administrative Requirements and Tax Updates

a. Filing and Payment Deadlines
b. Revised Income Tax Forms
c. Taxpayers covered by EFPS
d. Fines and Penalties
e. Minimum Required Attachment
f. Recent tax issuances

  • Nikko Miguel Angsico (ASSOCIATE DIRECTOR of SGV & Co.)

    Nikko Miguel Angsico

    ASSOCIATE DIRECTOR of SGV & Co.
Lunch Break
Employee Benefits Taxation
Marivic Rebulanan

Session 1 – Withholding Tax on Wages

a. Nature and Basic Principles
b. Taxable and Non-Taxable Compensation
c. WTW Computation
d. Excess/Deficiency WTW
e. Administrative Requirements

Session 2 – Fringe Benefits Tax

a. Nature and Basic Principles
b. Computation of FBT
c. Common Fringe Benefits and Illustrations
d. Filing and Payment

  • Marivic Rebulanan (Associate Director – Tax Service of SGV & Co.)

    Marivic Rebulanan

    Associate Director – Tax Service of SGV & Co.