Views

and
Learnings

Georgen Camille
Even before Im fond of saying Im so excited to work someday, and get paid for doing
something I want and my mom would say Dont grow up too fast, one day youll regret saying
that. I just ignored her statement but now Im starting to think that my mom was right I regret
saying that because now I know that when that time comes, I will have to pay my own taxes,
give a portion of my salary to the government and that doesnt sound good.
My view in taxation is no difference with what the majority is saying. Like the tax rates
are too high, we have a poor tax administration, the tax system is unfair, and the like. Most
people think, including me, that the money collected by the government in the form of taxes is a
waste. Yes, the government allocates the money for several projects and begins doing it but at
the end of the story, they just leave it there unfinished or rather finishes it but over a long time
span. When in fact, they are the government; they can get all the resources they want if they
really want to do thingsfaster. What the use of being superior, right? Someone should really do
something. Its kind of unfair on the side of the taxpayers. Imagine, they invested their time,
effort, and sweat for one to earn and a portion of it goes to waste.
High tax rates and poor tax system is the reason that most individuals practice tax
avoidance if not evade it at all. The government should consider amending its tax system. Make
it simpler and lower to encourage more individuals to comply and pay, and this way generate
more collections. The countrys tax system needs to be simplified for the busy tax payers.
Taxpayers must be able to feel that they pay equates to the quality of basic services the
government provides. Therefore, transparency in all levels must be of utmost importance.
Taxation should be fair, the government should be efficient in collecting the taxes and in
spending the peoples money should improve the economy.
With the way my mind can express its thoughts on taxes and the pros and cons of our
tax system, specifically the whole concept of taxation. I can say that my mind was fed with lots
of new learnings. Despite the fact that I find the subject difficult, in a way that it has several rules
we have to consider and remember, that the computations are sometimes confusing, the BIR
forms we have to fill up, the very low scores and grades that I have to endure(HAHAHA) and
the theories makes my nose bleed. I still consider it very informative, interesting and very
challenging especially with the way our teacher trains us.

Ethel Elic

Public dissatisfaction with the tax system has grown over past decade, and focus of the
public's frustration is not how much they themselves pay, but rather the impression that wealthy
people are not paying their fair share.
As of now taxation system in the Philippines is quiet burden, the way of filing such taxes
is also complicated. If taxes imposed was used properly by the government maybe its the time
that taxes are helpful and must be continued. In some point of view, a nation's tax system is
often a reflection of its communal values and the values of those in current political power. It
gives me an idea that creating a system of taxation, a nation must make choices regarding the
distribution of the tax burden- who will pay taxes and how they will pay and how taxes collected
will be spent.

Gellie Vale Managbanag

At first, I really don't like the idea of paying taxes. I hope that I could keep all my money
and earnings to myself. I feel that it is not fair for the government to grab a large amount of
percentage of my hard-earned money. I sometimes compare the tax percentages in other
countries and feel that the amount of money I pay is too high when compared to the other
nations.
But all said and done, taxes are essential to keep a country going. We pay taxes so that
our government to be able to fulfill its responsibility of providing proper roads, water, sanitation
facilities, health care and education to the public. Our government needs large amount of funds
to carry out all its duties and it is due to the taxpayers' money that all this work is done. This is
why all taxpayers are mandated by law to pay adequate and appropriate taxes on time. We
have to pay our taxes to our local governments and country government as well.
Taxes are extremely vital for the smooth running of our nation. Without proper funding,
our government would not be able to fulfill its obligations. It is necessary for us to get a proper
perspective of why taxes are inevitable. Although we do not like the fact that we have to part
with our money or earnings to support the government, we still have to see this as a benefit. In
fact, we are paying the government to provide all the infrastructural facilities that we enjoy in our
day to day life. If we can see taxes as a fee that we spend on ourselves for our own benefit,
much like the money we spend at a mall for shopping, we would find it easier to pay our taxes.

Lendio, MAriciela

This semester has been tough. I am starting to feel the clichs the senior accountancy
students would say every time I ask them how was accountancy life. Oftentimes, I felt
disappointed with myself because of how bad my quiz results are. Most of the time, I get hurt of
how my grades are doing, and honestly- they are not doing well. As I journey through this
degree program, being hurt is inevitable. Almost all time, when traveling home- I carry a sad
heart and a low self-trust in me. Especially when finishing an exam in income taxation. But I
know- this will all be worth it when I get those 3 LETTERS beside my name. Before the drama, I
will take you back to the first day I attended my Tax Class.
First day in class, I felt really nervous because as Ive heard from the talks circling
around, my teacher in TAX is Mr. Cedric Naranjo, THE CEDRIC NARANJO. I have heard
comments from the seniors, of how he has quite made a very memorable impression on them.
He gets in class, sits in front and welcomed us. First activity, introduce-yourself-and-tell-me
any-expectations-about-Income Taxation. My turn, I introduced myself and told our teacher, I
HAVE HEARD FROM MY FRIENDS THAT INCOME TAXATION IS VERY PROCEDURAL. And
as what I have expected, it is really procedural. From a struggling-income-taxation-students
point of view, Income Taxation is a very complicated subject. You have to reread the topic so
many times in order for you to get it. Honestly, for this semester- income taxation is my
waterloo. There are many rules that must be remembered in order to get the correct answer,
and most of the times- I forget the rules, the simple ones that often kills me, I mean makes my
answer incorrect.
As so far as I get so hurt and destroyed emotionally by this subject, I learned a lot of
things. I dont only learn the academic stuff, I learned a lot of who I am, who I want to become
and how life is just is. First things first, Income Taxation taught me to use my brain. Particularly
in analyzing how to compute for the tax payable correctly without forgetting the basic personal
exemption for individuals and the thresholds for the components of gross income. Income
taxation taught me that taxation is very important for our countrys growth and development.
Without income taxation, the services and tangible growth and development in our country is not
possible. Through taxation, the fund collected is transformed into the services we are
experiencing now. And the collection of that fund goes from a very COMPLICATED process. I
can attest to that statement because even though I am not a tax practitioner, solving problems in
my tax class so far this semester, is very hard. I get to observe firsthand how our government
collected the taxes. My tax class broaden my understanding as to the importance of it and the
reason why each individual has different income tax payable. I can sum up my unforgettable Tax
1 class through this: (GROSS INCOME-ALLOWABLE DEDUCTIONS)-BASIC PERSONAL AND
ADDITIONAL EXEMPTION= NET TAXABLE INCOME; TAX DUE-TAX CREDITS= INCOME
TAX PAYABLE
The difficulties I have faced in my tax class contemplated me in learning who I am, who I
want to become and how life operates. Because of the struggles, I learned that I am a strong
person. Even though almost every day I get depressed with my scores, I still have the energy to
wake up, go to school and just take the day without worrying about yesterday and tomorrowtaking one day at a time. I learned that even though my grades are drowning, I still have that
fight in me, the hope that whispers to me every time I feel so down, YOU CAN STILL DO IT! I

am sure of what I wanted to become. Be the person who never gives up amidst the
complications, who never gives up on the dream even if it will take more time, who never
backed out even if she is tormented by her own dream. I know what I want, and Ill never stop
until I get it. This tough semester taught me that in order to know youre alive; you have to feel
happy, sad, hurt, proud and disappointed. You must feel all those emotions in order to enjoy
life. Life is really simple, but we insist to make it complicated. The situation I am in right now
taught me to appreciate better days and accept sad days. It wont always rain; the sun will
always come out. But, as you go through the journey, better learn how to dance in the rain
because in all honesty, if you wont-you are missing so much. Life is simple; it is my own state of
mind thats making it complicated. It taught not to over think, not to over analyze- life will work
out on its own. Everything that is happening in my life right now is all part of His plan. Even
though I may not understand the circumstances, but I know I am not lost because the road I am
in is the road that He paved for me. This is where I should be, this is where Im meant to be. I
will stay, I should stay.
Income taxation class edified me a lot. I do not know where this journey will lead. I do
not know if I can pass this subject or Ill have to retake it or Ill have to find other resort. Learning
income taxation is fun, especially when you get to really understand the lesson. All the
heartaches that are kept inside cant compare to the satisfaction that I feel every time I get the
correct answer. It has been a tough semester Income taxation, I know someday when I get to
look back; I will just laugh this off. The pain that I am feeling now, cant compare to the joy that is
coming.

Jerreleane MaeCanoy
Taxation is often told by most of the students that it is so difficult. Yes, taxation is a very
difficult course. I know that there is no easy course, all of them were difficult but there were
some that is more difficult or most difficult. But I believe in the saying nothing comes easy worth
having, with this I believe that I can achieve the things that are worth having and that include
taxation. I felt what other students felt when they have taxation course too. I cried for all the
major courses I have like the other students too. We are all human but it doesnt mean we are
going to give up, we are not going to strive harder but instead think of it as a road to make
ourselves to do better.
At first, I really dont know about taxes. To be honest, in my whole existence here I didnt
know that I pay taxes until I entered into the BSA degree program. Taxation helps me to realize
the real importance of tax, the real meaning behind it and the significant effects of it to our
nation. I am very grateful to have a chance to take this course because it gives me knowledge
to know more about the different taxes the government imposed to each taxpayer, the different
rulings that must be followed, to know the different rates and to learn why our government
imposed taxes to the people. Being able to take this course is very great achievement for me
because aside that it will help my career in the future but I can always benefit from it just as an
ordinary person. Now, I am no longer an ignorant person who doesnt even know the basic
thought about tax but a person who gained more knowledge about it. Every person who can
learn this course will be grateful since it can give them not just the basic knowledge about tax
but all the easy, medium or the complicated topics. However, I cant learn all the topics of this
course without the help of our professor. Yes, I am very thankful to our very active and jolly
professor Mr. Cedric Val Naranjo, CPA, without him I and my classmates will not understand the
every topic of taxation. He provides us all the information he knows. He imparted his knowledge
about taxation to us. He is one of our professors that will remind us that to never give up and to
strive for a better. Thats why I will never give in and will do my best.
Indeed, taxation is a very nice course even it is so complicated. We can learned many things
that we never thought about. It can help every people to know more about tax but without a
knowledgeable professor it means nothing.

Fel Rose Adonis

Since elementary, my teachers keep on saying that taxes are bloodline of

every government. My ideas about tax is only limited to that statement and I think
that it is already enough. Everytime my previous teachers discussed about tax, I
took it for granted. I didnt know how important it was but things change when I
already enter the BSA program and the amazing part is that tax is considered as
one of my major subjects.
At first, having tax subject is a burden for me because of its complicatedness
and so many rules to memorize but as time passes, I realized that its all worth it
eventhough its really hard and complicated (no joke guys). Now, I can feel that I
have already a right to react whenever my parents will talk about taxes. If I will
hear wrong ideas or perception about tax, I tend to correct them but in a good way
also. There are also instances that I will share my ideas or new learnings in tax to
my brothers and sisters. Because of this subject also, I already know the answer
why some of my uncle doesnt pay taxes or they dont need to go to the BIR
eventhough they have work because they are considered Minimum Wage Earners.
After one semester studying tax, I realized that our tax system is really,
indeed, complicated. Computing someones tax due will really take some time but
on the other hand, I think that It also teaches Filipinos to think and become patient.
Income Taxation subject gave me so many realizations and also, with the help
of my professor who makes the subject more challenging. Making the subject more
challenging is kinda advantage of our part also thus, thank you for that Sir. Now, I
am very proud to say that Im not ignorant to tax anymore.

Cherry Jean Flores

When I was a child, every time I hear about taxation, my mind always has a question
mark. Why does this big person always rant about paying taxes, I did not even know what it is
until this semester came.
Until I stumble in this course. Yes, this course is one of those who made my accountancy
life rough, a rocky road indeed. Taxation is so difficult; I guess no one would say it was easy
because it will never be. As a student, I also felt what they felt: I always brag about the hardness
and so tricky tax problem, and many revenue regulations to be familiar with but all this is nothing
if the fruit is the learnings that would always be installed in our minds. This course made a lot of
disappointments and frustrations, I would be hypocrite telling that I really understand taxation,
but from its complexities, honestly, not that much. Taxation helps open my views to wider
possibilities. Tax maybe a burden to people, but try to see what is the story behind it and why it
exists, youll be amazed. The sleepless nights are worth having for, from the knowledge I
accumulate, I am now a different person knowing that I am aware about taxation. Thanks to the
man behind my learnings, Mr. Cedric Val Naranjo, CPA, the one who shape our mind about
taxation.
I would end my views with what my thought about tax; Tax is like the feet of the nation.
Without it, we will be stuck forever. It is one of our means to move forward and be able to
achieve more. Ideally, the beauty of tax is way beyond, but because of greed and
discontentment, the vision of having a sustainable tax system is way overboard. The collection
of taxes is superb, but the only question that makes the big difference is that: Will these taxes
be utilized to what it is intended to be?

Estanisla Ambrad

Taxes are consider as government revenue that is use to sustain public needs. This is
what I know about tax before taking up tax subject. I never thought it deeply of how important
tax to a country. Government can serve his country through the taxes in performing his duty.
Even though it is really a burden to pay taxes, we need this thing in order us to survive.
We thought of tax is the lifeblood of our country, without it government would be
paralyzed because it serve as the government spending in serving the countrymen. This is what
I know about tax and knowing also the fact that government abused it by not proper usage and
use it not for the common good. Despite of this fact, we do not have a choice of not paying
taxes because it is mandatory. We never thought of how taxes are imposed and collected, their
tax rates. At first, I really thought of the simplicity of the taxation subject when it comes to
imposition of such to the taxpayer, the process of how it is assessed and collected. However,
my expectation came differently, our taxation system is really complicated and it take courage to
study and know all about it and because it is a requirement to take up this course. Having
known the important of taxes to our country, I appreciate it of how it is imposed because it
shows that a taxpayer cannot run his obligation and also not to abuse the benefits of it.