What topics are on the CPALE TAX exam, and how are they weighted?
Income Taxation is the largest topic in CPALE Taxation, at 14 of the 70 items (20.00%). Transfer Taxes and Business Taxes follow at 12 items each (17.14%).
| Topic | Weight | Items | |
|---|---|---|---|
| A | Principles of Taxation | 11.43% | 8 |
| B | Tax Remedies | 11.43% | 8 |
| C | Income Taxation | 20.00% | 14 |
| D | Transfer Taxes | 17.14% | 12 |
| E | Business Taxes | 17.14% | 12 |
| F | Excise Tax | 2.85% | 2 |
| G | Documentary Stamp Tax | 2.85% | 2 |
| H | Taxation under the Local Government Code (local taxation and real property taxation) | 5.73% | 4 |
| I | Preferential Taxation | 11.43% | 8 |
| Total | 100% | 70 |
The Table of Specifications sets the difficulty mix at 30% easy (remembering and understanding), 40% moderate (applying) and 30% difficult (analyzing, evaluating and creating). Weights are shown as printed in the Table of Specifications and are rounded; item counts are exact.
See also all six CPALE subjects, item counts and which Table of Specifications applies.
Sources
- Table of Specifications for the six CPALE subjects, effective October 2022 (PRC Board of Accountancy) (pp. 35–38)
Last verified October 10, 2026 against the documents above. LisensyaLab is an independent review app and is not affiliated with the Professional Regulation Commission; check prc.gov.ph for official notices.
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