Programme ObjectiveAs a professional who comes into contact with the tax statutes from time to time, you often have to grapple with the interpretation of the statutory provisions. Statutory interpretation is however a technical subject and is governed by various principles and maxims. To have an appreciation of the subject of statutory interpretation, you will need to understand the principles and maxims governing the subject. This seminar intends to provide you with the necessary tools to approach the subject. This will be useful for accountants and tax practitioners in their work.
Structure of a Tax StatuteDefinitions: “Means” and “Includes”; Deeming ProvisionsLiteral Rule, Golden Rule and Mischief RulePurposive Interpretation: section 9A of the Interpretation ActMaxims: Ejusdem Generis, Noscitur a sociis, Expressio Unius est Exclusio AlteriusRecent Cases and Examples Training MethodologyLecture style, with Exercises/Case Studies.Closing Date for Registration1 week before programme or until full enrolment.
Lecture style, with Exercises/Case Studies.
1 week before programme or until full enrolment.
A Foundation to Intermediate level programme suitable for all Accounting, Tax and Audit Professionals. Those who need to better understand the provisions of the tax statutes are encouraged to attend.
Others = 3.50 Hours
20 Aug 2021 (9:00 AM - 12:30 PM)
For Members: $ 199.02 For Non-Members: $ 237.54
16 Aug 2019 (9:00 AM - 12:30 PM)
Registration is closed
14 Aug 2018 (9:00 AM - 12:30 PM)
28 Feb 2018 (9:00 AM - 12:30 PM)
Leung Yew KwongPrincipal Tax ConsultantYew Kwong is presently a principal tax consultant in a Big 4 accounting firm in Singapore. He was until March 2012, a tax lawyer at WongPartnership LLP and was previously with the Inland Revenue Authority of Singapore (IRAS) and its predecessor, the Inland Revenue Department, for 28 years from 1975 to 2004.At the IRAS, he last held the posts of Chief Legal Officer and Chief Valuer concurrently where he dealt with all the taxes administered by IRAS, namely income tax, GST, stamp duty, property tax and estate duty. He was awarded the Public Administration Medal (Silver) when he was in the Civil Service.Yew Kwong also holds professional qualifications in real estate and valuation. He has a Master of Science (Urban Land Appraisal) degree from the University of Reading in the United Kingdom, a Master of Business Administration degree from the National University of Singapore and has attended the Executive Programme at the University of Michigan, Ann Arbor USA.In his practice, Yew Kwong has dealt with income tax, goods and services tax, stamp duty as well as property tax. He has appeared before the Income Tax Board of Review, Valuation Review Board, the High Court and the Court of Appeal in relation to tax appeals.Yew Kwong has also authored and co-authored a number of books on tax and development charge, including more recently a book on the Stamp Duties Act (LexisNexis Annotated Statutes of Singapore, 2010). He is one of some thirty authors to the Tax Academy's book, The Law and Practice of Singapore Income Tax (LexisNexis, 2011), a ground-breaking book for the Singapore tax community.
60 Cecil StreetISCA HouseSingapore 049709
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08 Mar 2021 - 08 Mar 2021
09 Mar 2021 - 09 Mar 2021
10 Mar 2021 - 10 Mar 2021