Taxation

Candidates will learn how to appreciate tax planning opportunities under domestic taxation laws. Candidates will also be expected to understand international taxation and comparative tax treatments for financial risk management considerations, though not in a tax planning or advisory role.

Taxation

Key Facts

  • Duration: 20 hours
  • Delivery Mode: Live Broadcast
  • Fees: SGD $680

Learning Outcomes

  • Personal income tax liabilities
  • Corporate tax income liabilities
  • Withholding tax
  • Stamp duty
  • Goods services tax
  • The importance of taxation to personal and corporate financial management
  • The impact of relevant taxes in relevant situations and courses of action, including the interaction of taxes
  • Ethically minimise and/or defer tax liabilities by the use of standard tax planning measures
  • Communicating with clients, the IRAS and other professionals in an appropriate manner

Upon completion of the Taxation module, Candidates will be able to deal with the Singapore taxation issues that a general purpose accountant (i.e. an accountant other than one specialising in the provision of tax advice) is likely to encounter, such as income tax from self-employment; employment and investments; the corporation tax liability of individual companies and groups of companies; stamp duty; the goods and services tax liability of businesses; and the types of tax incentives available.

Candidates should also be able to appreciate tax planning opportunities under domestic taxation laws. Candidates will also be expected to understand international taxation and comparative tax treatments for financial risk management considerations, though not in a tax planning or advisory role.

For more information, please see the handbook attached.

The Candidate Learning Pack (CLP) and Practice Workbook (PWB) where applicable will be provided by
SAC to candidates directly.

Applicants must satisfy both the Academic and Practical Requirements outlined below. 

ACADEMIC REQUIREMENTS

Applicants need to have either of the following:

1. Direct Entry Degree

Applicants must possess one of the following degrees for no more than 5 years commencing from the date of conferment.

  • Nanyang Technological University
    • Bachelor of Accountancy
    • Master of Science in Accountancy (previously known as Master of Business Administration (Accountancy))
  • National University of Singapore - Bachelor of Business Administration (Accountancy)
  • Singapore Management University  - Bachelor of Accountancy
  • Singapore University of Social Sciences - Bachelor of Accountancy (part-time included)
  • Singapore Management University - Master of Professional Accounting
  • Singapore Institute of Technology - Bachelor of Accountancy

Applicants who have had a direct entry degree for more than 5 years may have their working experience considered for direct admission on a case-by-case basis.

2. Accredited Degree or Other degree

Applicants must possess an accredited degree or other degree that is recognised by SAC and have completed the Singapore CA Qualification (Foundation) programme. For a list of universities or institutions recognised by the SAC, please click here

3. Final Year Undergraduates (with effect from November 2020)

Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can do so as a final year undergraduate, and their one-time application fee of S$107 will be waived.


PRACTICAL REQUIREMENTS

To register, the applicant must be employed in an Accredited Training Organisation (ATO).The ATOs issue a Training Agreement and assign an Approved Mentor to their Candidates.

Request More Information

Contact a programme advisor by calling
+65 6580 7700

Back to top