Module Aim:
To develop knowledge and skills relating to the Maltese tax system as applicable to individuals, single companies and groups of companies.

Study Materials

The course fee includes digital copies of the comprehensive pack of Course Notes. You may order a physical copy of the course notes for an additional fee of €20.

Exam Structure:

The syllabus is assessed by a by a three-hour computer-based examination.

The exam 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 corporate income tax (syllabus area C).
The section A questions and the other questions in section B can cover any areas of the syllabus.

Exam resources: Click Here to view Exam Resources

Syllabus and Study Guide: Click Here to view Syllabus and Study Guide

Exam Timetable: Click Here to view Exam Timetable

Tutors:

Louise Grima, KPMG Malta

Louise Grima is a Associate Director at KPMG Malta.  She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect taxation assisting clients  established in a number of fields including retailing, gaming, banking, funds amongst others.  Louise was awarded the 2015 MIA Best Student of the Year prize for Master in  Accountancy Group 2013/2015, holds a Diploma in VAT compliance and has successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise regularly delivers seminars on both direct and indirect taxation.

Faye Gauci Grech, KPMG Malta

Faye is a Manager in the tax function at KPMG in Malta. She joined KPMG in 2015 after graduating with a Masters in Accountancy from the University of Malta, with an overall distinction. Faye is part of the Income Tax Compliance, Domestic Tax Advisory and Incentive Legislation teams of KPMG. She has advised a number of large domestic companies and also international organisations in various industries. Faye has accumulated extensive knowledge and experience in relation to the compliance matters of local companies which benefit from incentives offered by the Maltese Government and the EU. She also assists in advising and assisting national and multinational clients with their tax compliance matters and their eligibility to benefit from incentives.  Moreover, she has been involved in advising and providing assistance on financing structures and group restructuring, in particular in relation to the setting up of corporate structures in Malta. Faye is a Certified Public Accountant and a member of the Malta Institute of Accountants.

Roderick Borg, KPMG Malta

Mr. Roderick Borg is an accountant by profession.  He joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Mr Borg was awarded the diploma in taxation with distinction from the Malta Institute of Taxation.   He is currently a Director involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.

Students Studying for the ACCA qualification through KPMG Learning Academy benefit from a tax credit of 70% of the costs incurred via the Get Qualified Scheme.