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ModsAC2301

Principles Of Taxation

Current offering — AY2025/2026 Semester 2

This course aims to provide you with a framework to understand the structure of the Singapore income tax and the goods and services tax, to enable you to obtain a working knowledge of key tax concepts and principles, and to instil an awareness in you of the impact that taxes may have on the decision-making processes of businesses and individuals. At the end of the course, you should be able to apply the tax laws to ascertain the tax treatment of common business and personal transactions, and to devise appropriate strategies for the minimization of tax costs.

AUs4.0 AUs
Grade Type
PrerequisiteAD1102, AC1101, AD1101, AC1103
Not Available To Programme
Not Available To All Programme With
Not Available As BDE/UE To Programme
Not Available As Core To Programme
Not Available As PE To Programme
Mutually Exclusive With
Not Offered As BDE
Not Offered As Unrestricted Elective
Exam

Total hours per week: 4 hrs

Available Indexes

MonTueWedThuFri
830

00451 SEM (2)

0830-1220 Wed

S3-SR6

00452 SEM (3)

0830-1220 Thu

S4-SR9

900
930
1000
1030
1100
1130
1200
1230
1300
1330
1400
1430

00450 SEM (1)

1430-1820 Tue

S4-SR3

00453 SEM (4)

1430-1820 Thu

S4-SR10

1500
1530
1600
1630
1700
1730
1800

Other offerings

Other Relevant Mods