Description
In ACCA TX subject you will develop knowledge and skills relating to the Irish tax system as applicable to individuals, single companies and groups of companies.
About the Lecturer
Stephen is a member of the Association of Chartered Certified Accountants (ACCA) and is dedicated to ensure your success in ACCA Taxation. Stephen provides expert taxation tuition and produces his own student friendly tax manual. As a former ACCA Advanced Taxation prizewinner, Stephen is fully aware of the need to made complex taxation principles simple and he couples his practicing experience with that of his academic experience to produce outstanding exam results, far exceeding the ACCA average.
Why choose PAT for your ACCA exam preparation?
ACCA TX Taxation Syllabus & Exam
Aim
The aim of ACCA TX subject is To develop knowledge and skills relating to the Irish tax system as applicable to individuals, single companies and groups of companies.
Objective of the Syllabus
- Explain the operation and scope of the Irish tax system and the obligations of
tax payers and/or their agents and the implications of non-compliance. - Explain and compute the income tax liabilities of individuals
- Explain and compute the corporation tax liabilities of individual companies and
groups of companies - Explain and compute the chargeable gains arising on companies and individuals
- Explain and compute the taxation of residential property
- Explain and compute the effect of social insurance and universal social charge
on employees, employers and the self employed - Explain and compute the effects of value added tax on incorporated and
unincorporated businesses
Exam Format
The syllabus is assessed by a three-hour 15 minutes paper based examination.
The paper will be predominantly computational and all questions are compulsory. Section A of the exam comprises 15 multiple choice questions of 2 marks each. Section B of the exam comprises four 10 mark questions and two 15 mark questions. The two 15 mark questions will focus on income tax (syllabus area B) and corporation tax (syllabus area C). The section A questions and the other questions in section B can cover any area of the syllabus.
To read more about TX and to access past exam papers please click here.
