EXAMINATION
CTIM EXAMINATION TIMETABLE 18 – 21 DECEMBER 2023
Time | 18 / 12 / 2023 (Monday) |
19 / 12 / 2023 (Tuesday) |
20 / 12 / 2023 (Wednesday) |
21 / 12 / 2023 (Thursday) |
9.00 AM – 12.15 PM * |
Company & Business Law | Revenue Law | Advanced Taxation 1 | Advanced Taxation 2 |
2.00 PM – 5.15 PM * |
Personal Taxation | Business Taxation | Financial Accounting and Reporting | Economics |
* Includes 15 minutes of reading time
Notes:
- For Personal Taxation and Business Taxation papers, candidates are allowed to bring the Income Tax Act 1967 as reference during the examination.
- For Advanced Taxation 1, Revenue Law and Advanced Taxation 2 papers, candidates are allowed to bring the following Acts as references during the examination:-
a) Income Tax Act 1967
b) Real Property Gains Tax Act 1976
c) Stamp Act 1949
d) Promotion of Investments Act 1986
e) Sales Tax Act 2018 & Service Tax Act 2018
f) Transfer Pricing Guidelines
g) Tax Audit Framework
h) Tax Investigation Framework - For Revenue Law paper, candidates are allowed to bring an additional book as a reference during the examination:-
i) Revenue Law Tax Cases Digest - For Company and Business Law paper, candidates are allowed to bring the following Acts as references during the examination:
a) Companies Act 2016
b) Contracts Act 1950
c) Sale of Goods Act 1957
The above acts: – Should not include commentaries and annotation;
– Should be clean copies. Any written notes are disallowed; and
– Should be of hard copy and not electronic copy. - Questions for the December 2023 examination will be based on legislation amended up to the Finance Act 2023, Regulations, Gazette Orders and Public Rulings issued up to 31 May 2023.
- Question may be set based on reference to recent articles and case law decisions published in the Tax Guardian.
- Please refer to the Student Guide, Clause 5 on page 12, which states that ‘If the student does not attempt any examination paper for a continuous period of 3 years the student will be deregistered following the end of the 3rd year’.