Executive Tax Programme Level III: Advanced GST

Course details

The Executive Tax Programme Level III (GST) is the foremost training programme in the area of Goods and Services Tax (GST) for the tax professionals in Singapore. The curriculum offers rigorous training in GST advanced concepts and relevant case laws. This programme provides a platform for the exchange of tax knowledge and views between the participants from the public and private sectors.

The Advanced GST course is suitable for inpiduals who wish to upgrade their skills and knowledge for their professional career in GST.

Admission Criteria

Candidates should have at least 3 years of relevant working experience in GST. They should also be graduates from a recognized university or possess relevant professional qualification. Additionally, candidates must also have completed and passed the Executive Tax Programme Level II in GST. Admission will be on a case-by-case basis.

Graduation

Candidates who successfully complete this programme will be awarded a certificate by the Academy. Candidates may also apply to the Singapore Institute of Accredited Tax Professionals (SIATP) as an Accredited Tax Adviser (ATA), subject to the admission criteria. 

Coursework Component

The coursework component comprises of 3 modules. The modules involve face-to-face delivery of materials and sessions are conducted on weekdays.

There will be an assessment grading for each module. At least 70% of the grading will be based on the inpidual’s performance. About 10%-30% will be awarded for class participation. Candidates have to achieve at least 75% attendance at each module, to qualify for the final written assessment. Participants will be assessed either through a take-home assignment, or written exam, at the end of each module. There will be a 1-week reading period for candidates to prepare for examinations.

• Tax Policy, Administration and Compliance
• Legal Framework of Taxation 
• Goods and Services Tax (Law, Interpretation and Applications)

Research Component

Participants will be paired with a mentor of their choice. Participants can either write a research paper reviewing the policy and technical aspects of a specific of choice, or provide an advisory piece on a scenariobased case study, under the guidance of their mentor.

Participants will be graded on a presentation on the research/case study outline, presentation of the report and the written final report. Please refer to the grading structure below. Weightage of this research component is 40%.