Income Tax

Income Tax

UPCOMING PROGRAMMES

Income Tax Programme Level 1
Income Tax Programme Level 2
Income Tax Programme Level 3

Income Tax Programme Level 1

This course covers interpretation of the primary provisions in the Income Tax Act, distinction between income and capital receipts, principles governing the deduction of expenses and conditions for claim of reliefs.

Participants will learn to compute income tax liability for individuals accurately.

Registration Form - Details

Registration is CLOSED.

You may wish to fill out the interest form to indicate your interest.

The next intake for this course will be in April/May 2025. Registration will be available approximately six to eight weeks prior to the course commencement date.

Passing the Income Tax Level 1 exam is not mandatory if you are intending to apply for the Income Tax Level 2 programme. You may proceed to apply for the Income Tax Level 2 programme as soon as you have completed the Income Tax Level 1 programme. Participants seeking exemption from Income Tax Level 1 (to apply directly for Income Tax Level 2), pls refer to the next section on Income Tax Level 2.

Income Tax Programme Level 2

This course provides in-depth knowledge in income tax principles and covers concepts on taxability, deductibility and capital allowances relating to companies and partnerships.

It will provide an overview of Goods and Services Tax to create a basic level of awareness in most GST concepts and principles. As businesses are increasingly having to deal with cross-border tax issues, this course will provide a basic understanding of tax treaties and transfer pricing.

Admission Requirement:

  • Participants who have completed Tax Academy’s Income Tax Programme Level 1 and

  • have 1-2 years of relevant working experience in income tax

Applicants who have completed the following training can be exempted from Level 1 and you may indicate the below during registration in the registration form:

·             ISCA's ATTS Specialist Certificate in Taxation

·             ISCA’s Preparatory course for Professional Exam (Singapore Tax)

·             CPA Australia Singapore Tax module

·             ACCA Singapore Taxation

·             ACCA Advanced Singapore Taxation

·             In-house Singapore income tax training by Big 4 (state which big 4 organisation)

Exemptions will be reviewed on a case-by-case basis.

Intake 1/2024 (25 Jun to 29 Jul 2024)

Registration Form - Details

Intake 2/2024 (9 Jul to 6 Aug 2024)

Registration Form - Details

Registration is CLOSED.

You may wish to fill out the interest form to indicate your interest.

The next intake for this course will be in Jan 2025. Registration will be available six to eight weeks prior to the course commencement date.

Income Tax Programme Level 3: Advanced Tax Programme

The Advanced Tax Programme (ATP) is the foremost training programme for tax professionals. It offers rigorous training on a wide range of core subjects covering: Tax Policy, Legal Framework, Singapore Individual and Corporate Income Tax, Tax Treaties, Transfer Pricing, International Tax Planning and Goods and Services Tax. The elective component offers modules on Regional (China & India) and US Tax, Tax Incentives, Tax Fraud and Investigation, and Stamp Duty.

Brochure

Intake 1/2024, April 2024 to April 2025:

Registration Form - Full Programme - Schedule

Intake 2/2024, July 2024 to September 2025:

Registration Form - Full Programme - Schedule

Registration closes on 23 February 2024.

Please note: Under the new admission requirement for intakes commencing from 1 Apr 2023 onwards, participants are required to:

(i) complete and pass the exam for Income Tax Programme Level 2

(ii) possess at least 3 years of relevant working experience in taxation and;

(iii) a degree from a recognised university or relevant professional qualification.

All applications will be subject to shortlisting.

Tax Academy will consider exemptions for (i), on a case-to-case basis if participants have met the following criteria:

- at least 8 years working experience in tax

- Accredited Tax Practitioner with SCTP

For more details on TA Programme Admission Requirement, please refer to [FAQ]

Book Prizes

Full programme participants who achieve the highest score for selected modules of the Advanced Tax Programme will be presented with a Book Prize. The Book Prizes are sponsored by Tax Academy’s stakeholders – Inland Revenue Authority of Singapore, Ernst & Young Solutions LLP, KPMG Services Pte Ltd, Deloitte & Touche LLP and PricewaterhouseCoopers Singapore Pte Ltd.

Intake 18 Book Prize Winners

Book Prize Winners

Intake 19 Book Prize Winners

Book Prize Winners

Please read Terms and Conditions for courses.

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