Income Tax Programme Level 3 (Advanced Tax Programme)

Registration is OPEN

Last updated 29 May 2026

Programme Overview

Provide rigorous training on a wide range of core subjects covering Tax Policy, Legal Framework, Singapore Individual and Corporate Income Tax, Tax Treaties, Transfer Pricing and Goods and Services Tax
Broaden knowledge through elective modules in Regional Tax, Tax Incentives, Tax Fraud and Investigation, Stamp Duty
Suited for candidates seeking a specialist career in income tax

Programme Details

Delivery Mode	Hybrid (Physical and Online)
Admission Requirements	• Participants have passed Tax Academy’s Income Tax Programme Level 2, have at least 3 years of relevant working experience in taxation, as well as a Bachelor's degree or professional certification (ACCA, CPA) • Admission will be subject to approval by the Academy on a case-by-case basis. Participants with more than 8 years of relevant working experience in taxation may be considered on a case-by-case basis for direct admission into the Advanced Tax Programme
Accreditation	• Accredited Tax Advisor • Accredited Tax Practitioner Accreditation Body: Singapore Chartered Tax Professionals
Advanced Diploma in International Taxation (ADIT)	This course is suitable for candidates who wish to take Paper 1, 2 & 3 of the ADIT exam
Links	Registration is OPEN Programme Brochure

Programme Structure

ATP candidates will have to complete all the core modules making up 14 units of credits and take 2 of the elective modules that are worth 1 unit of credit each. Candidates are to complete 16 units of credits in total. Each unit of credit constitutes up to 9 hours of contact time. Online/In-person delivery on coursework is conducted twice a week on a weekday night and/or Saturday mornings, over a period of approximately 10 months.

There will be an assessment grading for each module, typically consisting of class participation, quiz/assignment and exam. Candidates must achieve at least 60% attendance to qualify for the final examination. There will be a 1-week reading period for candidates to prepare for the examinations.

Core Modules

Core Modules of the ATP

Module Code	Module Description	Units of Credits
ATP101 & 102	Tax Policy, Administration and Compliance Legal Framework of Taxation	2
ATP103	Taxation of Individuals	2
ATP104 & 105	Taxation of Corporations (Law) Taxation of Corporations (Practice)	4
ATP106	Tax Treaties & Transfer Pricing	2
ATP107	Goods & Services Tax	3
ATP108	International Tax Planning	1
ATP109	International Tax Developments	1
Total		15

Elective Modules

Elective Modules of the ATP

Module Code	Module Description	Units of Credits
ATP110	Regional Tax China India US	1
ATP111	Tax Incentives (Financial & Non-Financial Sectors)	1
ATP112 & 113	Fraud and Investigation Stamp Duty	1
Total		2

Admission Criteria

The ATP is intended for those who wish to upgrade their skills and knowledge for their professional career in taxation. Entry to the ATP is on a competitive basis. Candidates should fulfil the following,

at least 3 years of relevant working experience in tax

graduates from a recognized university or possess relevant professional qualification (ACCA and/or CPA).

Attended and passed Tax Academy’s Income Tax Programme Level 2

Tax Academy will consider exemptions for (iii), 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

All applications will be subject to shortlisting.

Graduation

Candidates who successfully complete the ATP will be awarded a certificate by Tax Academy.

Under a collaborative agreement between Singapore University of Social Sciences (SUSS) and Tax Academy, ATP graduates who meet SUSS’ admission requirements, will be admitted to SUSS’ Masters in Taxation (MTax) Programme with credit exemption of four courses.

Course Fees

ATP Full Programme (9 core and 2 elective modules)

S$11,118.00 (inclusive of GST.)

Fees include course materials and written examination fee for the first sitting.

Overseas participants who in their business capacity belong overseas and are sponsored by overseas employers, will pay fees excluding GST.

NOTE: Please ensure that you have read and understood the Terms and Conditions for courses before you register. Photographs and footage may be taken during the course/event. These will be used by Tax Academy for marketing and publicity in our publications, website and social media platforms.