1

2
3
4
5

TOPIC
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TOTAL
Adopt a TOS-based approach in monitoring your review progress. Focus on heavy allocation topics.
Always prioritize coverage than depth of understanding. Focus on the basic concepts and adopt an accurate problem solving
Focus on self-development. Don't compare yourself with others.
These zero-based lecture are the maximum formulation of what you need with full discussion of the depths. You may be sele
Trust the process. Don't be disturbed by online bashers who are trying to discredit the method while promoting their own m

# Items in CPALE

14

12

12

4
8
4
8
70
de for TAXATION

Topic
Fundamental Principles of Taxation
Taxes, Tax laws and Tax Administration
Fundamentals of Income Taxation
Final Income tax & Capital Gains Taxation
Regular Income Tax: Gross Income & Compensation
Fringe benefits and Dealings in Properties
Principles of Deductions
Itemized Deductions and OSD
Individual Income Tax
Corporate Income Tax
Estate Taxation
Donor's Taxation
Intro to Consumption Taxes and VAT on Importation
Intro to Business Taxation & Exempt sales
Specific Percentage Taxes
Value Added Tax
Excise Tax and DST
Tax Remedies
Local Taxation
Preferential Taxation
 Important topics to note Pre-Board
Nature, purpose and limitations of the taxing power
Doctrines of taxation
Taxpayer classification, accounting systems and methods, tax systems and gross income

First Pre-Board Exam

Attributes of final tax and passive income subject to FIT (Mandatory to master)
Finish 6.0 and 6.1 on Compensation
Compensation income vs. Fringe benefits and the list of de minimis benefits.
Appreciate the four principles and the four classifications and their deduction rules.
Deduction conditions for its items of deduction and thresholds, if applicable
8% income tax vs regular income tax
Special corporations and the MCIT
Concept of transfer, taxpayer types, gross income and deductions
Exempt donations
Concept of consumption taxes

Final Pre-Board Exam

Mnemonics on exempt sales and exempt receipts
BICAP FLOW rules
Rules on output VAT and input VAT recognition and measurement
Excise tax types and DST subject transactions emphasized in the video discussion.
Process flow and deadlines
Appreciate the unique nature of local taxation before proceeding to the details.
Types of incentives per type of taxpayers and taxpayers registered with IPAs.
 Double Review Setup (Enrollee before August)
1ST PHASE - SELF-REVIEW (8/20/2023 TO 11/16/2023)
Month Week #
20 to 31
August
3

4
1
September 1 to 30

1
October 1 to 31

1
November 1

2
to 17

FOLLOW 2ND PHASE STRATEGY AFTER THIS

If you cannot adopt this double review approach, you may spread the topics throughout the duration of the semeste
Just make sure everything is fully covered by April.
ew Setup (Enrollee before August) Si
LF-REVIEW (8/20/2023 TO 11/16/2023) 2ND PHASE - SYNCH
Topic Month Week #
Fundamental Principles of Taxation November 3
Taxes, Tax laws and Tax Administration 4
Fundamentals of Income Taxation
Final Income Tax & Capital Gains Taxation December 1
Regular Income Tax: Gross Income & Compensation 2
Fringe benefits and Dealings in Properties 3
Principles of Deductions 4
Itemized Deductions and OSD
Individual Income Tax January 1
Corporate Income Tax 2
3
4
Estate Taxation 5
Donor's Taxation
Intro to Consumption Taxes and VAT on Importation February 1
Intro to Business Taxation & Exempt sales 2
Specific Percentage Taxes 3
Value Added Tax 4
Excise Tax and DST
March 1
Tax Remedies & Local Taxation 2
Local & Preferential Taxation 3
Start of Synchronous F2F / Livestream class. 4
Follow F2F/Livestream class for mastery. Get back
Review pre-rec videos for topics you are still weak. April 1
2
ND PHASE STRATEGY AFTER THIS 3
4
ch, you may spread the topics throughout the duration of the semester.
e everything is fully covered by April.
 Single Review Setup
2ND PHASE - SYNCHRONOUS (11/17/2023 TO PRE-WEEK)
Topic
Schemes and Reconciliations (GAAP to TAX)

Gross income

Enjoy the holidays! You may use this to finish to catch up or go over unfinished pre-recorded videos.

Allowable deductions

Individual Income taxpayers

Corporate income taxpayers

Partnership, Joint Ventures, Estate and Trusts

1st Preboard Exam

Transfer Taxes

VAT and OPT - Day 2

DST and Excise Tax

Tax Remedies and Penalties

Local Taxation

Preferential Taxation
Final Preboard Exam
 This is applicable only for students with good foundation
You may focus on the pre-recorded videos only or you may adopt a quizze
You may use the livestream or F2F discussion as

LATE ENROLLEE
Month

Mid-January
Decembrer -
Mid-January -
February
March - April
 This is applicable only for students with good foundation or prior still fresh review background.
u may focus on the pre-recorded videos only or you may adopt a quizzer-based approach then watch only those you are weak.
You may use the livestream or F2F discussion as a compass for your progress.

LATE ENROLLEE JANUARY ENROLLEE

Topic Month
Fundamental Principles of Taxation
Taxes, Tax laws and Tax Administration

January
Fundamentals of Income Taxation
Final Income tax & Capital Gains Taxation
Regular Income Tax: Gross Income & Compensation
Fringe benefits and Dealings in Properties
Principles of Deductions

Febuary
Itemized Deductions and OSD
Individual Income Tax
Corporate Income Tax
Estate Taxation
Donor's Taxation
Intro to Consumption Taxes and VAT on Importation

March
Intro to Business Taxation & Exempt sales

Specific Percentage Taxes

Value Added Tax
Excise Tax and DST
April

Tax Remedies & Local Taxation

Preferential Taxation
ew background.
watch only those you are weak.
ogress.

JANUARY ENROLLEE
Topic
Fundamental Principles of Taxation
Taxes, Tax laws and Tax Administration
Fundamentals of Income Taxation
Final Income tax & Capital Gains Taxation
Regular Income Tax: Gross Income & Compensation

Fringe benefits and Dealings in Properties

Principles of Deductions
Itemized Deductions and OSD
Individual Income Tax
Corporate Income Tax

Estate Taxation
Donor's Taxation
Intro to Consumption Taxes and VAT on Importation
Intro to Business Taxation & Exempt sales
Specific Percentage Taxes

Value Added Tax

Excise Tax and DST
Tax Remedies & Local Taxation
Preferential Taxation
 FOREWORD TO REVIEWEES
THE RECOMMENDED REVIEW STRATEGY

Passing the CPALE requires you to master the Table of Specifications or coverage of the CPALE. Your review prepar
Don't take the exams if you don't have a good foundation about the coverage of the exams because that is almo
Suggested review: 9-Month Full-Blast Review
↗The best preparation is to enroll early to maximize the 9-month review program of REO. This is recommended
↗The first 4 1/2 months will be devoted for mastery of the concepts that you are not familiar with. You may sele
may totally
undergo a review of everything depending on your present knowledge and available time. If you can, be able
↗The other 4 1/2 months of the review shall be devoted towards practical problem solving through a synchrono
need to train
how to comprehend and solve various problems. We will teach you here how to handle questions. We also di
↗If you forget concepts, revisit your pre-recorded video lecture topics.

If you enrolled during the first 4 1/2 month of the review (You are not late.)
↗You are not late. The 9-month period is an extended version of the traditional review to provide a margin of safety for st
↗Focus on the pre-recorded videos of the major topics: Income Tax, Transfer Tax and Business Tax.
↗If you finish them before the start of the live lecture, dedicate remaining time on General Remedies, Tax Remedies and
↗If you did not finish them, make sure you will attend their scheduled live lecture. Make sure you read the related concep

If you enrolled after the previous CPALE Exams just before the start of the Live lecture review
↗You are not late. This is the equivalent of a usual review but is a highly improved version because of our technology.
↗Focus on live lectures. Make sure you attend every live lectures either F2F or live stream. Use the quizzers in the app to
recorded discussion of problematic topics.
↗Read the concept notes of topics and selectively watch the pre-recorded videos of topics you are weak before attending
RD TO REVIEWEES

he CPALE. Your review preparation objective is to know every concepts that will be tested.
he exams because that is almost a sure failure with a very slim margin for luck.

of REO. This is recommended for students with weak foundation.

not familiar with. You may selectively focus on concepts you are not familiar with or you
able time. If you can, be able to finish this before the start of the live lecture review.
m solving through a synchronous live class which you will join F2F or online lives tream. You
handle questions. We also discuss our pointers, assumptions and forecasts.

provide a margin of safety for students with weak foundation.

iness Tax.
al Remedies, Tax Remedies and Preferential Taxation
sure you read the related concepts notes at the minimum before attending the live lecture.

eview
n because of our technology.
m. Use the quizzers in the app to sharpen your understanding in the concept. Follow up on pre-

cs you are weak before attending live classes.

FAST PACED
Month Week # Topic
April 3 Fundamental Principles of Taxation
4 Taxes, Tax laws and Tax Administration

May 1 Final Income tax & Capital Gains Taxation

2 Regular Income Tax: Gross Income & Compensation
3 Recap & Mastery of Topics 1 to 4
4 Fringe benefits and Dealings in Properties
5 Principles of Deductions

June 1 Itemized Deductions and OSD

2 Individual Income Tax
3 Corporate Income Tax
4 Recap/Mastery Income Taxation

July 1 Estate Taxation

2 First Pre-board
3 Donor's Taxation
4 Intro to Consumption Taxes and VAT on Importation

August 1 Intro to Business Taxation & Exempt sales

2 Specific Percentage Taxes
3 Value Added Tax
4 Excise Tax and DST
5 Tax Remedies & Local Taxation

September 1 Preferential Taxation

2 Recap & mastery for all the topics
3 Final Pre-board
4 Pre-week
SLOW-PACED
Month Week #
April 1
2
3
4

May 1
2
3
4
5

June 1
2
3
4

July 1
2
3
4

August 1
2
3
4
5

September 1
2
3
4
Topic
Fundamental Principles of Taxation
Taxes, Tax laws and Tax Administration
Fundamentals of Income Taxation
Final Income tax & Capital Gains Taxation

Regular Income Tax: Gross Income & Compensation

Fringe benefits and Dealings in Properties
Principles of Deductions
Itemized Deductions and OSD
Recap & mastery for the 4 topics

Individual Income Tax

Corporate Income Tax
Estate Taxation
Donor's Taxation

Recap & mastery for the 1st preboard topics

First Pre-board
Intro to Consumption Taxes and VAT on Importation
Intro to Business Taxation & Exempt sales

Specific Percentage Taxes

Value Added Tax
Recap and mastery of the previous Topics
Excise Tax & DST
Tax Remedies & Local Taxation

Preferential Taxation
Recap & mastery for all the topics
Final Pre-board
Pre-week