CTIM EXAMINATION TIMETABLE 19 – 22 JUNE 2023

* 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
3. 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
   
4. For Revenue Law paper, candidates are allowed to bring the Revenue Law Tax Cases Digest as reference during the examination.                                                                    The above acts:                                                                                                                                                                                                                                                                                                 – Should not include commentaries and annotation;
    – Should be clean copies. Any written notes or quotation of case laws are disallowed; and
    – Should be of hard copy and not electronic copy.
5. Questions for the June 2023 examination will be based on legislation amended up to the Finance Act 2021, Regulations, Gazette Orders and Public Rulings issued up to 31 December 2022.
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’.