* Includes 10 minutes of reading time
- For Personal Taxation and Business Taxation papers, candidates are allowed to bring the Income Tax Act 1967 (Amended) as reference during the examination.
- For Revenue Law, Advanced Taxation 1 and Advanced Taxation 2 papers, candidates are allowed to bring the following Acts as reference during the examination:-
a) Income Tax Act 1967 (Amended)
b) Real Property Gains Tax Act 1976 (Amended)
c) Goods and Services Act 2014 (Amended)
d) Stamp Act 1949 (Amended) (Note: The above acts should be clean copies; copies that contain written notes or quotation of case laws are disallowed)
- Questions for the December 2016 examinations will be based on laws that include the Finance Act 2015, Public Rulings and Gazette Orders issued up to 31 December 2015.
- Question may be set based on reference to recent articles and case law published in the Tax Guardian.