Important
Notice

CPD and sports and recreation events

 

In view of the stable coronavirus situation in Hong Kong, face-to-face events, both continuing professional development and sports and recreation, will resume from 2 July 2020 (Thursday).

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

close
spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  Total: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
MENU
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags

  Total: Bookmarks

Click icon to add bookmark(s) to my profile

 Bookmark(s)

 User Profile Bookmark(s)

close

Forgot password / username Re-send activiation email Register an account

Module 9 – Principles of Taxation

This module provides students with an overview of the Hong Kong tax system and the ability to advise on simple tax matters and prepare straightforward tax calculations.

 

Syllabus area Weight (%)

Demonstrate an understanding of the tax system and administration in Hong Kong              

10-20

Apply tax rules and principles and calculate tax liabilities for property tax, salaries tax, profits tax, personal assessment and stamp duty in Hong Kong

75-85

Apply profits tax rules and principles and calculate profits tax liabilities for cross-border transactions 

5-10

 

 For detailed syllabus and proficiency level of the learning outcomes, please click here.

 

 For Pilot Examination Paper of Module 9, please click here.

 

Note: Applicants are kindly reminded that exemption of M9 (Principles of Taxation) is not only limited to graduates who have completed Hong Kong tax.  Graduates who have studied and passed taxation subjects in a non-Hong Kong's regime may also be eligible for exemptions of M9 provided that these subjects have substantial coverage of the equivalent learning outcomes of M9.  

gotop