CTA

This professional field of accounting practice is greatly in demand on account of compliance to government regulatory rules. The various skills covered by this certification includes that of income taxation, estate tax, donor’s tax, excise and documentary stamp taxes, value added tax, percentage tax, local government tax, special taxation, and preferential taxation.

The more important part of this certification is the proven ability of the holder to accomplish applicable tax forms relating to reportable economic transactions in accordance with the prescribed rules and laws and their respective remedies thereof. A holder of the CTA professional title gives assuring confidence to the client of the practitioner’s competence in handling tax matters at the most beneficial results to the tax paying party within the ambit of laws, rules, and procedures.

This lucrative practice of professional accountant is engaging and distinctively a professional practice in the fields of law and accounting.

Level 1
Level 2
Level 3

Course Outline

Level 1. Registered Income Tax Practitioner

Fundamentals of Taxation

  • Principles of Taxation
  • Tax Remedies
  • Income Taxation


Taxpayer and tax base

  • Gross income
  1. Inclusions in the gross income
  2. Exclusions/exemptions from gross income
  3. Income from compensation
  4. Income from business
  5. Passive income subject to final withholding tax
  6. Capital gains


  • Deductions from gross income
  1. General type of Deductions
  2. Non deductible expenses
  3. NOLCO
  4. Special type of Deductions
  • Accounting periods
  • Accounting methods
  • Tax return preparation and filing and tax payments
  • Withholding taxes (at source, expanded or creditable withholding tax, final withholding taxes and withholding tax on government payments)
  • Compliance Requirements


Effective Communication to Stakeholders

  • Tax Function
  • Tax Strategy


Code of Professional Ethics

  • Code of Professional Ethics for Tax Practitioners in the Philippines


Level 2. Registered Business and Transfer Tax Practitioner

VAT, Percentages, Documentary, and Excise Taxes

  • Value Added Tax
  • Percentage Taxes
  • Excise Tax
  • Documentary Stamp Tax


Transfer Taxation

  • Introduction to Transfer Tax
  1. Types of Transfer
  2. Rule in Transfer Taxation
  3. Non-Taxable Transfer
  • Estate Tax
  1. The Concept of Succession
  2. Gross estate
  3. Deductions allowed to estate
  4. Estate Tax Credit
  5. Estate Tax Preparation, Filing, and Payment


  • Donor’s Tax
  1. Introduction to Donation and Donor’s Tax
  2. Gross gift
  3. Deductions from gross gifts
  4. Donor’s Tax Credit
  5. Donor’s Tax Preparation, Filing, and Payment
Level 3. Certified Tax Accountant

All topics covered in Level 1

All topics covered in Level 2

Taxation Under the Locasl Government Code

  • Fundamentals of LGU Taxation
  • LGU Taxation Practices


Special Taxation

  • Special Economic Zone Act
  • Omnibus Investments Code (Book 1 of Executive Order 226)
  • Barangay Micro Business Enterprises (BMBEs) Act
  • Double Taxation Agreements (DTAs)


Preferential Taxation

  • Senior Citizens Law
  • Magna Carta for Disabled Persons


Tariff and Custom Code

  • Law and Organization
  1. Substantive Aspect of Tariff and Customs Law
  2. Functions of the Bureau of Customs
  3. Functions of the Tariff Commission
  • Procedures and Valuation


Selected Topics on International Taxation

  • Tax System of selected ASEAN Countries
  • Selected International Taxation
  • Multinational Transfer Pricing
  • Offshore Business Units