Course Duration:
  From 20 Hours Per Exam
Mode of Study:
  Live Broadcast
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In this module, students are equipped with the skill sets to handle the Singapore taxation issues that a general purpose accountant is likely to encounter which include income tax from self-employment and stamp duty.

The Taxation Module for Singapore CA allow students to gain knowledge on taxation issues in Singapore and prepare them to handle what 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.

Students can gain an understanding of international taxation and comparative tax treatments for financial risk management considerations, though not in a tax planning or advisory role.

Students also learn to appreciate tax planning opportunities under domestic taxation laws.

The Taxation Module for Singapore CA is ideal for those who are intending to equip themselves with the knowledge, skills and professional values that a qualified Chartered Accountant of Singapore needs to possess. 

It prepares students to be trusted advisors of their company such that they play a crucial role to its success. This is done so by developing them with multi-disciplinary skill sets and a global mindset which help propel them to a higher role in an organization.

Upon completing the Taxation Module, students will gain a comprehensive coverage of all significant areas of the Singapore Taxation system as stated below:


1) Personal Income Tax Liabilities

- The scope of income tax

- Income from Employment

- Property and investment income

- The use of exemptions or reliefs in deferring and minimising income tax liabilities

- Income from self-employment

- Capital allowances

- Relief for trading losses

- Partnerships, limited liability partnerships and limited partnerships

- Responsibilities as an employer

- The comprehensive computation of taxable income and income tax



2) Corporate Income Tax Liabilities

- Profits chargeable to corporate income tax

- The scope of corporate income tax

- The comprehensive computation of the corporate income tax liability

- The tax effect of a group corporate structure for corporate income tax


- Income tax liability in a cross-border context

- Tax incentives provided for under the Income Tax Act and Economic

Expansion Incentives (Relief from Income Tax) Act

- Others


3) Withholding Tax

- Understand the scope of withholding tax

- Know the withholding tax filing requirements

- Identify and apply the relevant withholding tax rates

- Be aware of ways to minimise withholding tax


4) Stamp Duty

- The scope of stamp duty

- Stamp duty treatment

- Stamp duty reliefs and remissions

- The administration of stamp duties


5) Goods and Services Tax (GST)

- The scope of goods and services tax

- The computation of GST liabilities

-The GST registration requirements


6) The Importance of Taxation to Personal and Corporate Financial Management

- The principles underlying personal financial management

- How an individual's personal financial objectives may differ

depending on his/her circumstances and expectations

- The applicability of the common forms of personal finance and

investment products in a given set of circumstances, including ethical


- How taxation can affect the financial decisions made by businesses

(corporate and unincorporated) and by individuals


7) The Impact of Relevant Taxes on Various Situations and Courses of Action, Including The Interaction of Taxes

- Contingent tax advice

- Statutory obligations in different situations


8) Ethically Minimise and/or Defer Tax Liabilities by the Use of Standard Tax Planning Measures

- Tax efficient investments

- Tax planning and advisory implications

- Current issues in taxation


9) Communicating with Clients, IRAS and Other Professionals in an Appropriate Manner

- Communication of advice, recommendations and information in the

required format

- The time limits for the submission of information, claims and payment

of tax

- Penalties for non-compliance

- The procedures relating to enquiries, appeals and disputes


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