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Philippine CPA: Taxation · review course

PHCPA-06 · Professional qualifications

CertiFi's review course for the Taxation subject of the Philippine CPA Licensure Examination (CPALE). Fourteen lessons follow the Board of Accountancy table of specifications (BOA Resolution No. 30, s. 2022, still governing the 2026 sittings): principles, remedies, income tax, estate and donor's taxes, VAT and percentage taxes, DST, excise, local taxation and preferential taxation. Content reflects the NIRC as amended by TRAIN, CREATE, EOPT, CREATE MORE and CMEPA as at November 2026, with worked examples in PHP and a large original practice bank.

Who it's for

Accountancy graduates and reviewees preparing for the Taxation paper of the Philippine CPA board exam who want structured, up-to-date revision with plenty of practice.

What you'll be able to do

  • Apply the principles, limitations and remedies of Philippine taxation, including EOPT penalties and protest deadlines
  • Compute income tax for individuals and corporations, including final taxes, capital gains, MCIT and the 8% option
  • Compute estate and donor's taxes under TRAIN, including deductions, the vanishing deduction and deemed gifts
  • Compute VAT payable, percentage taxes, documentary stamp tax and excise taxes under current rates
  • Apply the Local Government Code on local business tax, community tax and real property tax
  • Evaluate CREATE MORE incentives (ITH, SCIT, EDR), special-law privileges and tax treaty relief

Lessons

  1. 1CPALE Taxation and the principles of taxation6 min video
  2. 2Tax administration and tax remedies6 min video
  3. 3Income taxation: scope, sources and individual rates6 min video
  4. 4Individuals: compensation, business income and the 8% option6 min video
  5. 5Final taxes on passive income and capital gains5 min video
  6. 6Corporate income tax, deductions and MCIT5 min video
  7. 7Estate tax5 min video
  8. 8Donor's tax5 min video
  9. 9Value-added tax: scope, output tax, zero-rated and exempt sales6 min video
  10. 10Input VAT, VAT compliance and percentage taxes6 min video
  11. 11Documentary stamp tax5 min video
  12. 12Excise taxes6 min video
  13. 13Local taxation and real property tax6 min video
  14. 14Preferential taxation: incentives, special laws and tax treaties6 min video