Instructional Planning

(The process of systematically planning, developing, evaluating and managing the instructional process by using
principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format

School SALAY NATIONAL HIGH SCJOOL Grade Level 12

Teacher RICHELLE D. PAILAGAO Learning Area FABM 2
Time & Dates February 18, 2022 Quarter 2ND QUARTER

I. OBJECTIVES The Learner demonstrates an understanding of the sound principles of

taxation, its purpose, and preparation of forms and payment of taxes.
A. Content Standards The Learner shall be able to accomplish the BIR (Bureau of Internal
Revenue) forms
B. Performance At the end of the session, students are expected to:
Standards
 Explain the procedure in the computation of gross taxable
income and tax due.

ABM_FABM12-IIh-j-17
At the end of the session, students are expected to:

 Prepare the BIR Forms.

ABM_FABM12-IIh-j-18

C. Learning Income and Business Taxation

Competencies /
Objectives.
Write the LC code for
each
II. CONTENT
III. LEARNING
FABM Teachers Guide
RESOURCES
A. References pages 188-189
1. Teacher’s Guide pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials Textbook, Laptop, Projector, Colored Paper, Marker, Manila Paper
from Learning Resource
(LR) portal
B. Other Learning
Resources
C. Integration Personal Development - Career Development and Goal
Mathematics - Percentage Computation
Social Sciences - Current Events ( TRAIN Law)
Economics - Compensation

V. PROCEDURES
Introductory Activity Classroom Management
(____ minutes). This part Opening Prayer
introduces the lesson Attendance Check
content. Although at
times optional, it is
usually included to serve
as a warm-up activity to
give the learners zest for Review of Past Lesson - Deductions from the compensation
the incoming lesson and income, not subject to tax. For mastery of usage, show again the
an idea about what it to tables of mandatory contributions (SSS, Philhealth & Pag-Ibig)
follow. One principle in and conduct a graded recitation for the lessons learned.
learning is that learning
occurs when it is
conducted in a
pleasurable and
comfortable atmosphere.
Activity/Strategy (____ Show a video presentation (The highest paid job in the Philippines) that
will encourage them to pursue their studies.(5mins)
minutes). This is an
interactive strategy to
elicit learner’s prior
learning experience. It
serves as a springboard
for new learning. It
illustrates the principle
that learning starts
where the learners are.
Carefully structured
activities such as
individual or group
reflective exercises,
group discussion, self-or
group assessment,
dyadic or triadic
interactions, puzzles,
simulations or role-play,
cybernetics exercise,
gallery walk and the like
may be created. Clear
instructions should be
considered in this part of
the lesson.
Analysis (____ minutes).
Essential questions are
included to serve as a
guide for the teacher in
clarifying key
understandings about
the topic at hand. Critical
points are organized to
structure the discussions
Juan Dela Cruz generated annual compensation income of
allowing the learners to
P615,000. Statutory payments are as follows: SSS – P 6,975.60;
maximize interactions
Philhealth - P 5,250; Pag-ibig Contribution – P 1,200. Total: P
and sharing of ideas and
13,425.60 Tax exempt 13th month pay and other bonuses – P
opinions about expected
60,000.
issues. Affective
questions are included to
elicit the feelings of the
learners about the
activity or the topic. The
last questions or points
taken should lead the
learners to understand
the new concepts or skills
that are to be presented
in the next part of the
lesson.
Abstraction (____ Taxpayers who derive their income solely from compensation are
minutes). This outlines required to file BIR Form 1700 as their income tax returns.
the key concepts, However, to give relief to these taxpayers, the employee may
important skills that present BIR Form 2316 as their income tax return.
should be enhanced, and
the proper attitude that BIR Form 2316 is a statement issued by the employer and signed
should be emphasized. by the employee but not filed with the BIR. This is referred to as
This is organized as a substituted filing
lecturette that
summarizes the learning
emphasized from the
activity, analysis and
new inputs in this part of
the lesson.
Application (____ Someday all of you will be working, so imagine that you are now
minutes). This part is employees or you own a business. Here are the BIR forms that you
structured to ensure the need to submit. ( 15 minutes).
commitment of the
2305, 2316, 1905, 1700, 1902, 0605
learners to do something
to apply their new Collaborative Activity
learning in their own Divide the class into six(6) groups. Assign a leader, secretary and
environment. presenter. The leader will be going in the front to take a form. Write
all the ideas that come in your mind regarding the form that you are
holding.

Assessment (___
minutes). For the a) Observation (Formal and informal Possible Activities
Teacher to: observations of learners’ Investigation, Role Play,
a) Assess whether performance or behaviors are Oral Presentation, Dance,
learning objectives have recorded, based on assessment Musical Performance, Skill
been met for a specified criteria) Demonstration, Group
duration, Activity (e.g. Choral
b) Remediate and/or Reading), Debate, Motor &
enrich with appropriate Psychomotor Games,
strategies as needed, and Simulation Activities,
c) Evaluate whether Science Experiment
learning intentions and b) Talking to Learners / Conferencing Hands-on Math Activities,
success criteria have (Teachers talk to and question Written Work and Essay,
been met. learners about their learning to gain Picture Analysis, Comic
(Reminder: Formative insights on their understanding and Strip, Panel Discussion,
Assessment may be to progress and clarify their thinking) Interview, Think-Pair-Share,
given before, during, or Reading
after the lesson). c) Analysis of Learners’ Products Worksheets for all subjects,
Choose any from the (Teachers judge the quality of Essay, Concept
Assessment Methods products produced by learners Maps/Graphic Organizer,
below. according to agreed criteria) Project, Model, Artwork,
Multimedia Presentation,
Product made in technical-
vocational subjects
d) Tests (Teachers set tests or Skill Performance Test,
quizzes to determine learners’ ability Open-Ended Question,
to demonstrate mastery of a skill or Practicum, Pen and Paper
knowledge of content) Test, Pre and Post Test,
Diagnostic Test, Oral Test,
Quiz
Assignment/Agreement
(____ minutes). Fill-in
below any of the four
purposes
 Reinforcing /
strengthening the
day’s lesson
 Enriching /
inspiring the day’s
lesson
 Enhancing /
improving the
day’s lesson

V. REMARKS
Indicate special cases
including but not limited
to continuation of lesson
plan to the following day
in case of re-teaching or
lack of time, transfer of
lesson to the following
day, in cases of class
suspension, etc.
VI. REFLECTION
Reflect on your teaching
and assess yourself as a
teacher. Think about
your student’s progress.
What works? What else
needs to be done to help
the students learn?
Identify what help your
instructional supervisors
can provide for you so
when you meet them,
you can ask them
relevant questions.
Indicate below whichever
is/are appropriate.
A. No. of learners who
earned 80% on the
formative assessment.
B. No. of learners who
require additional
activities for
remediation.
C. Did the remedial
lessons work? No. of
learners who have
caught up with the
lesson.
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
can help me solve?
G. What innovation or
localized materials did I
use/discover which I
wish to share with other
teachers?