Taxation (May 2026)

This course provides a comprehensive review of Philippine taxation laws and principles in preparation for the CPA Licensure Examination (CPALE). It covers the fundamentals of taxation, including income taxation, transfer taxes, value-added tax (VAT), percentage taxes, and other business taxes under the National Internal Revenue Code, as amended by the Tax Reform for Acceleration and Inclusion Law and the Corporate Recovery and Tax Incentives for Enterprises Act.

Emphasis is placed on tax compliance, computation, planning, and problem-solving techniques aligned with CPALE standards. The course integrates theory with practical applications to develop analytical skills essential for passing the board exam and for professional accounting practice.