Examination

CTIM EXAMINATION TIMETABLE 24 – 27 MARCH 2025

* Includes 15 minutes of reading time
Notes:

1. For Personal Taxation and Business Taxation papers, candidates are allowed to bring the Income Tax Act 1967 as reference during the examination.
2. 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
   i) Labuan Business Activity Tax Act 1990
3. For Revenue Law paper, candidates are allowed to bring an additional book as a reference during the examination:-
   j) Revenue Law Tax Cases Digest                                                                            (Published by Malaysian Tax Research Foundation (MTRF))
4. 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.
5. Questions for the March 2025 examination will be based on legislation amended up to the Finance (No. 2) Act 2023, Income Tax (Amendment) Act 2024, Regulations, Gazette Orders and Public Rulings issued up to 30 September 2024.
6. Question may be set based on reference to recent articles and case law decisions published in the Tax Guardian.
7. 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’.