Module Aim:
To apply relevant knowledge, skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

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 exam consists of two sections:

– Section A consists of two compulsory questions. Question 1 has 35 marks, including four professional marks, and question 2 has 25 marks.
– Section B consists of two compulsory 20-mark questions.

Questions will be scenario based and will normally involve consideration of more than one tax together with some elements of planning and the interaction of taxes. Computations will normally
only be required in support of explanations or advice and not in isolation.

The examination is a three hour 15 minute Computer Based Exam.

Tax rates, allowances and information on certain reliefs will be given in the exam.

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:

Kurt Farrugia, KPMG Malta

Kurt is an Associate Director at KPMG forming part of the firm’s international tax team. As an accountant Kurt joined the tax function of KPMG in 2014 after reading for the Master in Accountancy course at the University of Malta (UoM). He has since completed, with distinction, the Advanced Diploma in International Taxation offered by the Chartered Institute of Taxation and was awarded the Heather Self Medal for placing first globally in the Principles of International Taxation paper.  Kurt is involved in the provision of direct tax compliance and advisory services to domestic and international corporate clients specialising in the areas of Income Tax on Capital Gains, Duty on Documents and Transfers and International Tax. Kurt is also involved in the delivery of technical presentations both to KPMG staff and to clients and has also delivered lectures and tutorials to both ACCA and UoM students.

Ruth Bonnici, KPMG Malta

Ruth is a warranted lawyer and graduated with a Doctor of Laws from the University of Malta in 2016. She read her Advanced Masters in International Taxation at the International Tax Centre, University of Leiden in the Netherlands and graduated cum laude in 2018. In 2015 Ruth joined KPMG Malta and is currently a Senior Manager within the international tax advisory team, being particularly involved in the provision of direct tax advisory services to international corporate clients. Ruth also regularly delivers classes in various courses relating to international tax.

Louise Grima, KPMG Malta

Louise Grima is a Senior Manager 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.

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 an Associate 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.