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.