[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-199239-en":3,"doc-seo-199239-105":29,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":11,"language":21,"language_code":22,"site_id":23,"html_lang":22,"table_of_contents":24,"faqs":25,"seo_title":26,"seo_description":14,"update_tm":27,"read_time":28},199239,549768064622,"Lucas Vance","https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8",4,"Exam","THE LICENSURE EXAMINATION FOR CERTIFIED PUBLIC ACCOUNTANTS (LECPA) SYLLABUS - TAXATION - Effective October 2022 Examination","Taxation subject syllabus for the Licensure Examination for Certified Public Accountants (LECPA) effective October 2022, detailing the scope of taxation principles and practical application. It requires familiarity with provisions of the National Internal Revenue Code (NIRC) as amended, BIR issuances, income and business taxes, estate and donor’s taxes, excise and documentary stamp taxes, and related special laws and incentives. The syllabus also covers BIR and local government structures, tax remedies, taxpayer rights, compliance duties, statutory offenses and penalties, and basic tax planning, including required computation, returns, forms, and tax office interactions, plus legal updates and jurisprudence.","THE LICENSURE EXAMINATION FOR CERTIFIED PUBLIC ACCOUNTANTS  \n(LECPA) SYLLABUS  \nTAXATION  \nEffective October 2022 Examination  \nThis subject covers the candidates’ knowledge of the principles and concepts of taxation and the practical application of these principles and concepts. Candidates are expected to know the provisions of the National Internal Revenue Code (NIRC) as amended, BIR Issuances (such as but not limited to Revenue Regulations, Revenue Memorandum Circulars, Revenue Rulings) on income tax, business taxes (value-added and percentage taxes) , estate tax, donor’s tax, excise tax, and documentary stamp tax, organization and functions of the Bureau of Internal Revenue (BIR), tax remedies, compliance requirements, and statutory offenses and penalties; Local Government Code on local taxation; and preferential tax or tax exemption provisions and taxes pertaining to senior citizens and persons with disability, Board of Investments, Philippine Economic Zone Authority (PEZA), Bases Conversion Development Act (BCDA), Barangay Micro Business Enterprises (BMBE) , various Tax Treaties and other special laws and issuances that may be legislated in the future. The candidates must be familiar with the Implementing Rules and Regulations, circulars , rulings, and other issuances pertinent to the implementation of the various taxation laws earlier specified. The candidates should know the taxation principles in the decisions of the Court of Tax Appeals, Court of Appeals and Supreme Court.  \nThe candidates must have a working knowledge to comply with the various taxation measures. Compliance includes, among others, computation of tax liabilities, accomplishing tax returns and forms, availment of tax incentive benefits, submission of tax related regulatory and registration requirements and dealing with the various offices involved in taxation.  \nThe candidates must also be familiar with the taxpayer rights and remedies, handling disputeson tax issues, knowing the various tax offices that they will be interacting and basic tax planning to derive the benefits of the tax laws and incentives.  \nThe candidates must also be able to communicate effectively matters pertaining to the taxation work that will be handled.  \nThe knowledge of the candidates in the competencies cited above is that of an entry level accountant who can address the fundamental requirements of the various parties that the candidates will be interacting professionally in the future.  \nNew laws, implementing rules and regulations, jurisprudences, standards and other issuances which are effective as of the date of the examination shall supersede the related topic listed in the syllabus and will be included in the examination, unless there is an advisory from the Board of Accountancy to the contrary.  \nGraduated tax rates, excise tax rates, documentary stamp tax rates, local business tax rates, and real property tax rates (including assessment levels of real properties) shall be provided in the examination when candidates are required to compute taxes.  \nThe examination shall have seventy (70) multiple choice questions.  \nThe syllabus for the subject is presented below.  \n1.0 Principles of Taxation  \n1.1 Nature, scope, classification, and essential characteristics  \n1.2 Principles of taxation  \n1.3 Tax evasion vs. tax avoidance  \n1.4 Situs/place of taxation  \n1.5 Double taxation  \n1.6 Legislation of tax laws  \n1.7 Impact of taxes in nation building  \n1.8 Ethical tax compliance and administration  \n1.9 Organization and functions of the Bureau of Internal Revenue, Local Government Tax Collecting Units, Board of Investments, Philippine Economic Zone Authority and the Bases Conversion and Development Authority  \n2.0 Tax Remedies  \n2.1 Tax remedies of the government  \n2.2 Remedies of the taxpayer  \n3.0 Income Taxation  \n3.1 The taxpayer and tax base  \n3.2 Gross income  \n3.3 Deductions from gross income  \n3.4 Accounting periods  \n3.5 Accounting methods  \n3.6 Tax due and determine","cbCaifvErIWudzRE","https://ap.wps.com/l/cbCaifvErIWudzRE","pdf",328649,1,"English","en",105,"# Taxation (Effective October 2022 Examination)\n## Principles of Taxation\n## Tax Remedies\n## Income Taxation\n## Transfer Taxes\n## Business Taxes","[{\"question\":\"What topics are included in the LECPA Taxation syllabus for effective October 2022?\",\"answer\":\"The syllabus covers taxation principles, NIRC and BIR issuances, income tax, business taxes (value-added and percentage taxes), estate and donor’s taxes, excise and documentary stamp tax, and relevant local taxation and special laws, including tax incentives and treaties.\"},{\"question\":\"What compliance and practical skills are expected from examination candidates?\",\"answer\":\"Candidates are expected to compute tax liabilities, accomplish tax returns and forms, avail tax incentive benefits, complete regulatory and registration requirements, and handle tax-related disputes and interactions with tax offices.\"},{\"question\":\"How are tax rules applied in computations and examinations under the syllabus?\",\"answer\":\"When required to compute taxes, the examination provides applicable graduated tax rates, excise tax rates, documentary stamp tax rates, local business tax rates, and real property tax rates (including assessment levels), and includes 70 multiple-choice questions.\"}]","THE LICENSURE EXAMINATION FOR CERTIFIED PUBLIC ACCOUNTANTS (LECPA) SYLLABUS - TAXATION - Effective October 2022 Examination | PDF",1788505317,10,{"code":4,"msg":30,"data":31},"ok",{"site_id":23,"language":22,"slug":32,"title":13,"keywords":33,"description":14,"schema_data":34,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":27},"the-licensure-examination-for-certified-public-accountants-lecpa-syllabus-taxation-effective-october-2022-examination","",{"@graph":35,"@context":84},[36,52,67],{"@type":37,"itemListElement":38},"BreadcrumbList",[39,43,47,50],{"item":40,"name":41,"@type":42,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":44,"name":45,"@type":42,"position":46},"https://docshare.wps.com/document/","Document",2,{"item":48,"name":12,"@type":42,"position":49},"https://docshare.wps.com/document/exam/",3,{"item":51,"name":13,"@type":42,"position":11},"https://docshare.wps.com/document/the-licensure-examination-for-certified-public-accountants-lecpa-syllabus-taxation-effective-october-2022-examination/199239/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":22,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":40,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-09-06","2026-09-04",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What topics are included in the LECPA Taxation syllabus for effective October 2022?","Question",{"text":74,"@type":75},"The syllabus covers taxation principles, NIRC and BIR issuances, income tax, business taxes (value-added and percentage taxes), estate and donor’s taxes, excise and documentary stamp tax, and relevant local taxation and special laws, including tax incentives and treaties.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"What compliance and practical skills are expected from examination candidates?",{"text":79,"@type":75},"Candidates are expected to compute tax liabilities, accomplish tax returns and forms, avail tax incentive benefits, complete regulatory and registration requirements, and handle tax-related disputes and interactions with tax offices.",{"name":81,"@type":72,"acceptedAnswer":82},"How are tax rules applied in computations and examinations under the syllabus?",{"text":83,"@type":75},"When required to compute taxes, the examination provides applicable graduated tax rates, excise tax rates, documentary stamp tax rates, local business tax rates, and real property tax rates (including assessment levels), and includes 70 multiple-choice questions.","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":23},{"code":4,"msg":5,"data":91},[92,96,100,103,108,113,118,123,128,131,134],{"id":20,"doc_module":4,"doc_module_name":45,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":46,"doc_module":4,"doc_module_name":45,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":45,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":45,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":109,"doc_module":4,"doc_module_name":45,"category_name":110,"show_sort_weight":111,"slug":112},6,"Technology",50,"technology",{"id":114,"doc_module":4,"doc_module_name":45,"category_name":115,"show_sort_weight":116,"slug":117},7,"Healthcare",40,"healthcare",{"id":119,"doc_module":4,"doc_module_name":45,"category_name":120,"show_sort_weight":121,"slug":122},8,"Research & Report",30,"research-report",{"id":124,"doc_module":4,"doc_module_name":45,"category_name":125,"show_sort_weight":126,"slug":127},9,"Religion & Spirituality",20,"religion-spirituality",{"id":126,"doc_module":4,"doc_module_name":45,"category_name":129,"show_sort_weight":126,"slug":130},"World Cup","world-cup",{"id":28,"doc_module":4,"doc_module_name":45,"category_name":132,"show_sort_weight":28,"slug":133},"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":45,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]