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Graduate Diploma in Taxation

Graduate Diploma in Taxation


Overview

Advanced tax training has been a part of the Singapore University of Social Sciences ever since we were approached by the Tax Academy in 2007 to launch a Master of Taxation course here in Singapore.

Since the first intake in 2009, the training courses have been continuously revised and replaced to ensure that our graduates are provided with a comprehensive programme of study in Singapore and international taxation. International Taxation has grown in importance in recent years, and the tax courses offered here give students a thorough grounding in both substantive tax rules and tax policy and to equip them for future practice, whether they intend to enter or return to private practice, in-house employment or government service. The courses aim to equip students with a framework of approach to enable them to deal with issues and challenges of the real world of taxation.

The courses also provide useful continuous professional education (CPE) offering courses that cover current developments and changes in taxation law.

The courses can be taken on their own and subject to meeting the necessary requirements, can also be accumulated or "stacked" to build up a Graduate Certificate in Taxation, a Graduate Diploma in Taxation or a Master of Taxation.

Students who have already completed the Executive Tax Programme Level III (Advanced Tax Programme) will receive credit recognition for 4 subjects.

Our Aims

  • To provide training in Tax Policy, Legal Framework, Singapore Individual and Corporate Income Tax, Tax Treaties, Transfer Pricing, International Tax Planning and Goods and Services Tax.
  • To equip practitioners with a deeper and broader knowledge of the fundamentals of international taxation, capabilities very important to a tax practitioner in an open economy such as Singapore.
  • To provide practitioners a wider frame of reference when looking at taxation. Taxation does not exist in a vacuum, and the practice of taxation directly or indirectly involves wider considerations such as corporate governance, corporate reporting and the general economy.

Admission Requirements

Refer to general admission criteria for graduate programme.

In addition, applicants will need to meet these minimum requirements:

  • Professional qualifications - eg: ACCA,CA (Sing), CPA (Aust) may be accepted in lieu of a degree
  • A high level of motivation
  • Provide a full CV detailing their work experience

Financial Assistance

The University offers course fee concession for some master's programmes. Please click here for more details.

Programme Structure

The programme is built around 3 areas:

  • Tax and its environment – where tax and its relationship with wider world is explored e.g. the law, corporate governance, corporate accounting
  • Domestic taxation – taxation within Singapore
  • International taxation – the international principles that deal with taxation outside domestic borders

There are 12 courses on offer at SUSS. Each course lasts 4 Saturdays, and provides 30 hours of course instruction, in additional to the self-study that is required to fully explore the topics within the course.

Each course can be taken individually for Continuing Professional Education purposes. If the student does not take any assessment, the student will be given a Certificate of Attendance. If however, the student actually takes assessments, then the student will be given a Certificate of Achievement.

For those who wish to take courses in a more structured manner, a suggested flow would be as follows:

CoursesCertification available at this stage
  • Taxation: Legal Framework and Policy*
  • Corporate and Individual Income Tax*
  • Goods and Services Tax*

Successful completion of all 3 courses, with a cumulative grade point average (cGPA) of at least 2.5.

Graduate Certificate in Taxation
  • International Taxation and Tax Planning*
  • Landmark Cases in Income Tax and Handling Tax Controversy
  • OECD Model Tax Convention

For a Graduate Diploma to be awarded, candidates must complete all courses marked with an asterisk and any 2 additional tax courses from the 8 remaining courses offered AND achieve a cumulative cGPA of at least 2.5.

Graduate Diploma in Taxation
(NB To proceed from a Grad Dip stage to Master, the cGPA must be a minimum of 3.0)
  • Selected Topics in Taxation
  • Transfer Pricing
  • Applying Transfer Pricing
  • Cross-Border Tax Planning
  • Taxation and the Digital Economy
  • Taxation, Governance and the Wider Environment

Completion of Graduate Diploma in Taxation and the following 6 courses with a cGPA of at least 3.0.

Master of Taxation

Students who have already completed the Executive Tax Programme Level III (Advanced Tax Programme) will receive credit recognition for 4 subjects (Taxation: Legal Framework and Policy, Corporate and Individual Income Tax, Goods and Services Tax and International Taxation and Tax Planning), and therefore will only have to complete 8 courses for a Master certificate.

This programme aims to provide tax professionals and adult learners with advanced training in taxation law and current practices. It also aims to contribute to the continuous professional education (CPE) of tax specialists by offering courses that cover current developments and changes in taxation
The programme aims to equip the student with thinking skills that will be useful in a variety of locations. Graduates from this programme are working in a wide range of employment, from advisory firms advising Small and Medium Enterprises to regional roles in multinationals and even within the Inland Revenue Authority of Singapore.
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