Taxation (October 2026)
This course provides a comprehensive review of Philippine taxation laws and principles in preparation for the CPA Licensure Examination (CPALE). ...
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- Description
- Curriculum
- Grade
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.
Monthly Assessments
General Principles of Taxation
Income Taxes on Individuals
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11
TAX 02 Income Taxes on Individuals -
12
TAX06 Regular Income Tax on Individuals -
13
TAX07 Final Income Tax on Individuals
-
14
TAX08 Capital Gains Tax
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15
TAX09 Creditable Withholding Tax (Concepts)
-
16
TAX10 Creditable Withholding Tax (Problems)
-
17
TAX11 Income Tax on Compensation
-
18
TAX12 Fringe Benefit Tax (Concepts)
-
19
TAX13 Fringe Benefit Tax (Problems)
-
20
TAX14 Filing of Income Tax Return - Individuals (Concepts)
-
21
TAX15 Filing of Income Tax Return - Individuals (Problems)
-
22
TAX16 Individual Taxpayers - Theory Questions Discussion
Co-ownership, Estates and Trusts
Income Taxes on Corporations
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26
TAX 04 Income Taxes on Corporations
-
27
TAX19 Regular Corporate Income Tax
-
28
TAX20 Final Income Tax on Corporations
-
29
TAX21 Capital Gains Tax on Corporations
-
30
TAX22 Special Corporations Part 1 (Domestic Corporation)
-
31
TAX23 Special Corporations Part 2 (Resident Foreign Corporation)
-
32
TAX24 Special Corporations Part 3 (Nonresident Foreign Corporation)
-
33
TAX25 Branch Profit Remittance Tax, Regional Operating Headquarters (ROHQs) and Offshore Banking Units (OBUs)
-
34
TAX26 Filing of Income Tax Return - Corporations
-
35
TAX27 Income Taxes on Corporations - Theory Questions Discussion
Gross Income
-
36
TAX 05 Gross Income
-
37
TAX28 Inclusions to and Exclusions from Gross Income (Basic Concepts)
-
38
TAX29 Gross Income - Part 1 (Compensation and Business Income)
-
39
TAX30 Gross Income - Part 2 (Bad Debt Recovery and Tax Refunds)
-
40
TAX31 Gross Income - Part 3 (Condonation of Debt, Interest Income, Rental Income)
-
41
TAX32 Gross Income - Part 4 (Royalty Income and Dividends)
-
42
TAX33 Gross Income - Part 5 (Annuity Income and Insurance Proceeds)
-
43
TAX34 Gross Income - Part 6 (Prizes and Winnings, Damage Recovery)
-
44
TAX35 Gross Income - Part 7 (Gifts, Retirement Benefits, Separation Pay, Other Items)
-
45
TAX36 Dealings in Properties
-
46
TAX37 Installment Reporting of Income and Installment Payment of Capital Gains Tax
-
47
TAX38 Gross Income – Multiple Questions Discussion
Deductions from Gross Income and Income Tax Credits
-
48
TAX 06 Deductions from Gross Income and Inome Tax Credits
-
49
TAX39 Itemized Deductions - Part 1 (General Concepts and Interest Expense)
-
50
TAX40 Itemized Deductions - Part 2 (Bad Debt Expense and Taxes)
-
51
TAX41 Itemized Deductions - Part 3 (Depreciation and Depletion Expense)
-
52
TAX42 Itemized Deductions - Part 4 (Rent and Representation Expense)
-
53
TAX43 Itemized Deductions - Part 5 (Premium Payments and Pension Costs)
-
54
TAX44 Itemized Deductions - Part 6 (R&D Expense and Charitable Contributions)
-
55
TAX45 Itemized Deductions - Part 7 (Salaries, Travel, and Advertising Expenses)
-
56
TAX46 Itemized Deductions - Part 8 (Net Operating Loss Carry Over)
-
57
TAX47 Itemized Deductions - Part 9 (Losses from Securities)
-
58
TAX48 Itemized Deductions - Part 10 (Other Losses)
-
59
TAX49 Special Itemized Deductions
-
60
TAX50 Additional Deductions on Labor Training Expenses and Electronic Sales Reporting System
-
61
TAX51 Optional Standard Deductions
-
62
TAX52 Income Tax Credit
-
63
TAX53 Deductions from Gross Income - Theory Questions Discussion
Partnerships and Joint Ventures
Accounting Periods, Methods and General Tax Compliance
Transfer Taxes and Succession
Gross Estate
Deductions from Gross Estate
Estate Tax Credit and Administrative Provisions
Donor's Tax
Introduction to Business Taxes and Value Added Tax
VAT-Subject Transactions
VAT-Exempt Transactions
Input VAT
VAT payable and Administrative Provisions
-
116
TAX 18 VAT-payable and Administrative Provisions
-
117
TAX95 Creditable Withholding VAT
-
118
TAX96 VAT on installment or Deferred Payments
-
119
TAX97 Sale of Securities by a Dealer in Securities and Privilege Stores
-
120
TAX98 Mixed Business Transactions
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121
TAX99 VAT Administrative Provisions and Theory Questions Discussion
Percentage Taxes amended by the EOPTA
Percentage Taxes not amended by the EOPTA
Tax Remedies Part 1
Tax Remedies Part 2
Excise Taxes
Documentary Stamp Tax
Preferential Taxation - Part 1
Preferential Taxation - Part 2
Course details
Duration
Until October 26, 2026
Lectures
151
Quizzes
2