Taxation (MLA) introduces you to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses. Taxation (MLA) addresses the rationale behind – and the functions of – the tax system.
The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments; the corporate income tax liability of individual companies and groups of companies; the social security contribution liabilities of both employed and self-employed persons; the value added tax liability of businesses; and the tax liabilities arising on the disposal of capital assets by both individuals and companies.
Tuition Phase:
Exam Practice:
Tutors: Ruth Farrugia & Sarah Camilleri
Course Structure
On successful completion of this exam, you should be able to:
Explain the operation and scope of the Maltese tax system and the obligations of taxpayers and/or their agents and the implications of non-compliance
Explain and compute the income tax liabilities of individuals
Explain and compute the corporate income tax liabilities of individual companies and groups of companies
Explain and compute the tax liabilities arising on the disposal of capital assets by companies and individuals
Explain and compute the effect of social security contributions on employees, employers and the self-employed
Explain and compute the effects of value-added tax on incorporated and unincorporated businesses
Demonstrate employability and technology skills
Should Attend
Individuals who are doing their ACCA Applied Skills exams
Prerequisites
Either has completed all 3 Applied Knowledge exams or holds a relevant Accounting, Finance, or similar degree
Assessment
The Academy prepares students to sit for their Computer Based Exam (CBE) in either June or December.
Key-Features
First-class tutoring
Option to attend in-person or online live
Innovative materials
Unique online learning
Exam standard questions throughout
Student support
Mock exams
Course Structure
On successful completion of this exam, you should be able to:
Explain the operation and scope of the Maltese tax system and the obligations of taxpayers and/or their agents and the implications of non-compliance
Explain and compute the income tax liabilities of individuals
Explain and compute the corporate income tax liabilities of individual companies and groups of companies
Explain and compute the tax liabilities arising on the disposal of capital assets by companies and individuals
Explain and compute the effect of social security contributions on employees, employers and the self-employed
Explain and compute the effects of value-added tax on incorporated and unincorporated businesses
Demonstrate employability and technology skills
Should Attend
Individuals who are doing their ACCA Applied Skills exams
Prerequisites
Either has completed all 3 Applied Knowledge exams or holds a relevant Accounting, Finance, or similar degree
Assessment
The Academy prepares students to sit for their Computer Based Exam (CBE) in either June or December.
Key-Features
First-class tutoring
Option to attend in-person or online live
Innovative materials
Unique online learning
Exam standard questions throughout
Student support
Mock exams
Register Your Interest:
Funding Schemes Available
Funding for Individuals
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