• Revenue regulations on accreditation of tax agents
• Functions of the revenue national Accreditation Board
and revenue Regional Accredited Board
• Effects of Accreditation
• Income taxation & requisites for income to be taxable
• Tax Treaty
• Court of tax appeals
• Income tax exemptions
• Minimum corporate income tax (MCIT) and
improperly accumulated earnings tax (IAET)

• Withholding agent
• Gross compensation income and deduction from
gross compensation income
• Computation of tax withheld
• Minimum wage tax exemption
• Allowance for personal exemption of individual
taxpayer
• Final withholding tax
• Expanded withholding tax
• Withholding agent
• Types of withholding taxes