Income Tax
UPCOMING PROGRAMMES
Income Tax Programme Level 1
-
Intake 1/2025 (May 2025): Registration is OPEN
Income Tax Programme Level 2
-
Jul 2025 intakes: Registration is CLOSED
Income Tax Programme Level 3
-
Intake 1/2025 (April 2025 to April 2026): Registration is CLOSED
-
Intake 2/2025 (August 2025 to September 2026): Registration is OPEN
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.
Please be informed that this programme is fully e-learning.
The next intake, Intake 2/2025, will be in August 2025. Registration will be available approximately six to eight weeks prior to the course commencement date. You may wish to register your interest for this intake and we will be in touch when registration opens.
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
Exemptions will be reviewed on a case-by-case basis.
Intake 1/2025 (Registration is closed)
Intake 2/2025 (Registration is closed)
The next intake for this course will be in Sep 2025. Registration will be available six to eight weeks prior to the course commencement date. You may wish to register your interest for this intake and we will be in touch when registration opens.
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.
Intake 1/2025, April 2025 to April 2026: Registration is closed.
Registration Form - Full Programme
Intake 2/2025, August 2025 to September 2026: Registration is OPEN.
Registration Form - Full Programme - Schedule
Intakes 1/2025 & 2/2025 are also available for modular registration. Registration closes 1 month before the commencement of each module. Please refer to the schedules above for more details.
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 1/2023 Book Prize Winners
Intake 2/2023 Book Prize Winners
Please read Terms and Conditions for courses.