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CPALE Mock Exam

A structured CPALE practice exam assembled from authored subject banks and the official mock blueprint size.

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Mode

BLUEPRINT FULL

Questions

450

Duration

120m

Passing target

75%

Exam readiness report

CPALE Blueprint Mock Exam

The exam assembly balances authored items by subject and difficulty, then shows the readiness basis for learner review.

Taxation

70/70 selected

Auditing

70/70 selected

FAR

70/70 selected

AFAR

70/70 selected

MAS

70/70 selected

RFBT

100/100 selected

TAXATION / EASY

VAT classification

Which statement correctly distinguishes zero-rated sales from exempt sales?

ABoth are outside VAT because no output VAT is collected.
BZero-rated sales are VATable at 0%; exempt sales are outside VAT.
CExempt sales are VATable at 0%; zero-rated sales are subject to percentage tax.

Zero-rated sales remain VATable even when the output VAT rate is 0%.

TAXATION / EASY

individual income tax

Fringe benefit tax is generally imposed on:

AEmployee directly
BEmployer, for fringe benefits granted to managerial or supervisory employees
CCustomer
DSupplier

Fringe benefit tax is imposed on the employer for taxable fringe benefits to managerial or supervisory employees.

TAXATION / EASY

corporate income tax

A resident foreign corporation is taxable on:

AWorldwide income
BPhilippine-source income only
CForeign-source income only
DIncome from shareholders only

A resident foreign corporation is taxed only on income from Philippine sources.

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