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.
