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ca level 3

Expand your career potential with a globally recognized certification
Become a Certified Accounting Technician®
to be part of a network of over 100,000 credentialed peers worldwide
Join the CAT® Level 3 (Payroll & Taxation) Program
(8:30 am - 12:30 pm) / NIAT HQ, Ortigas, Pasig City

Certified Accounting Technician (CAT®) Program

The CAT® Program is a globally recognized program of the National Institute of Accounting Technicians (NIAT) that grants the CAT® designation to the successful professional here and abroad.

The CAT® Program focuses on developing a strong base of technical accounting knowledge and skills; analytical, organizational and inter-personal skills; and professional values essential for today’s successful accounting professionals.

The CAT® Program is designed to be an intensive accounting program that will equip the participant all the necessary skills for real life accounting work. The CAT® Program is recognized to be equivalent to the CAT® designations of different institutes around the world, giving NIAT's CAT®s access to membership resources, and recognition in countries such as Canada, United Kingdom, Australia, New Zealand, Europe, Hong Kong, China, Singapore, Malaysia, India, and the Middle East.

The Benefits of CAT® to You

  • Offer your employer proven specific skills and knowledge.
  • Advance your career and increase your compensation potential.
  • Put CAT® after your name, giving you the same distinction among bookkeepers that "CPA" gives to Certified Public Accountants.
  • Enhance your value to your company and clients.
  • Increase your value to your company or clients — Certified Accounting Technicians can and do take on new responsibilities.
  • Increase your chances of working overseas where CAT® is recognized such as Australia, New Zealand, United Kingdom, and other Asia-Pacific countries.

CAT® Level 3 Program Syllabus - Payroll and Taxation Accounting

The CAT® Level 3 Program is designed to nurture the learning process and provide you with well presented and structured course. The qualification itself has been split into three modules for ease of learning. Each module contains set of drills and real-life cases for you to assess how well you are progressing.

Passers of CAT® Level 3 are eligible to become either a Certified Accounting Technician® of the Institute of Accounting Technicians in Canada or a Certified Accounting Technician® of the Institute of Certified Management Accountants in Australia.

Module 1: Payroll Accounting

  • Payroll computation whether on daily, weekly, semi monthly, and/or monthly basis
  • Computation of Withholding Taxes due, SSS Premium due, Phil Health, and other deductions
  • Recording of payroll and present them to the corresponding financial statements
  • Implementation of necessary internal control measure in payroll processing

Module 2: Business Income Taxation

  • General Principles of Taxation
  • Income Tax Rules for business and practice of profession
  • Sources of Income, allowable business expenses and personal exemptions
  • Minimum Corporate Income Tax, Improperly Accumulated Earnings and Gross Income Tax for Corporations
  • Preparation of Quarterly Income Tax return (BIR Form 1702Q) and Annual Income Tax Return (BIR Form 1702)
  • Compliance requirements such as keeping Books of Accounts and its preservation
  • BIR registration requirements and issuance and printing of receipts, sales or commercial invoice

Module 3: Business Taxes: Value Added Taxes and Percentage Taxes

  • Concept and Scope of Value Added Taxes and Tax Exempt transactions
  • VAT on Sale of Goods or Properties, Services, Use of Lease of Property and Importation of Goods
  • Input and Output Taxes and Computation of VAT Payable
  • Compliance requirements, Withholding and Remittance of VAT
  • Rates and Bases of Percentage Tax
  • Withholding of Percentage Taxes and Expanded Withholding Percentage Taxes/li>
  • Monthly Remittance of VAT and Other Percentage Taxes



"The CAT® program is really good and I became armed with updated information necessary in my work such as topics in Bookkeeping, Cost Accounting, and Taxation Accounting. The instructors disseminated the lessons well and having the plan of working out of the Philippines, I believe I will be able to receive more career chances."

Marvin Harold Rebullar
Accountant, Man Diesel Philippines, Inc.

"I find the program very interesting. Enrolling in the CAT® program will help a lot in keeping abreast to such changes. Of course, finishing the CAT® program, and passing the exam as well, is a great edge in getting an employment abroad. I learned about this program through my officemate who is also a passer of CAT®. I can say that almost every topic that was discussed is important because I was able to apply it in my work."

Madeline Suficiencia
Accounts & General Admin. Assistant, Australia and New Zealand Banking Group, Ltd.

"I am an accounting graduate but I wasn’t able to put into practice what I have learned. One benefit that CAT® has given me is the opportunity to exercise my skills in various activities. Taking up the CAT® curriculum also gave me an added experience and functioned as a review of accounting, payroll, and taxation that I regard as very substantial areas."

Melanie Malang
Branch Operation Officer, Metroploitan Banking Corporation