ACCA P6 Advanced Taxation course outline

Three (3) 65 mark tests and One Mock 100 marks

54 hours face to face

18 hours revision

Focus exam notes

 

Modules

Tests

Topics

Module 1

18 hours

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Test 1

2 hours

65 marks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ACCA F6 Aspect

Computation of chargeable income

Basis period & change in accounting period

Self Assessments

Source of income S4 and expenses

Relief for capital expenditure

 

Tax incentives

Pioneer status

Investment Tax Allowance

Reinvestment Allowance

Research and Development Expenditure

 

Double Taxation agreement

Withholding Tax

 

Dividend and Interest

 

Other Tax Incentives

Cost of Acquisition of proprietary Rights

Cost of Acquisition of foreign owned company

Malaysian International Trading Co (MITC)

Export of Manufactured Goods & Agricultural Produce

Income Tax (Allowance for Increased Export) Rules 1999

Income Tax (Exemption No 9) Order 2002 – Export of services

 

Module 2

18 hours

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Test 2

2 hours

65 marks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Multimedia Super Corridor

Operational Headquarters(OHQ) in M’sia

International Procurement Centre(IPC)

Regional Distribution Centre (RDC)

Approved Food Production project (AFPP)

 

Labuan

 

Leasing Companies

Investment Holding company, Listed IHC

Unit Trust, REIT,

Venture Capital Company

 

Anti Avoidance and tax evasion

Tax Audit

Transfer Pricing

Controlled Sales

 

Real Property Gain Tax (RPGT)

RPGT Computation

Real Property Companies

Stamp Duty

 

Module 3

18 hours

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Test 3

2 hours

65 marks

 

 

 

 

 

 

 

 

 

 

 

 

 

Corporate Tax planning

Company as business vehicle

Interest restriction, group loss relief, transfer of business, Extraction of profit

 

Personal Tax planning

Cross Borders Activities

Personal Tax planning

Personal Finances

 

Estate

Settlement                 

Mining Expenditure & Pros

Prospecting expenditure

Sales & Service Tax

 

Revision Module

 18 hours

 

 

 

Mock exam

 3 hours

100 marks plus 15 mins

 

Cover the above topics

 

 

 

 

 

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