Course Detail(TAX127v : Corporate Tax Workshop for Non-Tax Professionals (Synchronous e-learning))
Not Available

UTAP Funding

TAX127v : Corporate Tax Workshop for Non-Tax Professionals (Synchronous e-learning)

14.00 CPE Hours (Others)
Live Webinar

This session is delivered via live webinar (zoom platform).

A detailed set of instructions on the Live Webinar will be sent to you closer to date.

Programme Objective

Whether you are the CEO of a small or large organization; or a manager or executive in a finance or non- finance role, you would benefit from this workshop as you would learn and gain insights into essential tax laws and practices in Singapore as well as common practical tax planning techniques.  Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

The topics covered in this workshop is pitched at a macro level and would be relevant to any professional who is concerned with the bottom line (i.e. profit after tax) of his organisation. 

As this is a basic corporate tax programme, it is more suitable for non-tax professionals or very junior tax professionals.

Programme Outline

Day 1
 
Topic 1:  Introduction to Singapore Tax System 
 
  • Introduction & overview 
  • Legislative framework for taxation
  • Income tax administration
  • Structure of Income Tax Act
  • Basic tax concepts 
  • territorial basis
  • tax entities 
  • year of assessment and basis period
  • tax residence
Topic 2:  Concept of Income
  • Distinction between income and capital
  • Source of Income
  • “Trading in” vs. “Trading With”
  • Concept of Permanent Establishment
  • Charging Provision: Section 10(1)
  • Deemed Remittance Rules
  • Trade, business, profession, vocation
  • Tax exempt income
  • Deemed source income
Topic 3: Tax Deductions 
  • Distinction between revenue and capital expenditure
  • General deduction formula
  • Allowable expenses 
  • Prohibited expenses
  • Special, further and double deductions
  • Donations
  • Productivity and Innovation Credit (PIC) 
Topic 4:  Capital Allowances 
  • Concept of capital allowances 
  • Plant & machinery allowances
  • Writing Down Allowance (WDA)
  • Productivity and Innovation Credit (PIC) 
  • Industrial Building Allowance (IBA) / Land Intensification Allowance (LIA)
Day 2
 
Topic 5: Taxation of Businesses 
  • Chargeable income and tax liability
  • Relief for unabsorbed trade losses, capital allowances & donations
  • Loss transfer system of group relief 
  • Loss carry-back system
  • Dividends & distributions of corporate profits
  • One-tier corporate tax system
  • Sample tax computation
Topic 6:  Taxation of Non-Residents 
  • Deeming provisions
  • Withholding tax
  • Non-residents doing business in Singapore
  • Permanent establishments
Topic 7:  Taxation of Foreign Income 
  • Basis of taxation of foreign income
  • Deemed remittance rules
  • Tax exemption for foreign source income
  • Methods of relieving double taxation
  • Claims for foreign tax credits
  • Double taxation relief (DTR)
  • Unilateral tax relief (UTR)
  • Double taxation agreements (DTAs)


Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking


Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A Foundation to Intermediate programme for junior tax professionals and non-tax professionals who are concerned with the company's bottom-line and work closely with tax staff to achieve higher profits after tax for the company.

Competency Mapping

Others = 14.00 Hours

Schedule & Fees
Date & Time

17 Jul 2025 (9:00 AM - 5:00 PM)
18 Jul 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 587.51
For Non-Members: $ 699.78


Programme Facilitator(s)

Linda Foo

Venue

Online Classroom in or outside of
Singapore
Date & Time

25 Sep 2025 (9:00 AM - 5:00 PM)
26 Sep 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 779.35
For Non-Members: $ 925.41


Programme Facilitator(s)

Linda Foo

Venue

Online Classroom in or outside of
Singapore

Testimonial


I found this webinar useful for those who have zero knowledge of corporate tax, and it will help a lot when preparing tax computations for the company

Past Participant


I have a better understanding of Singapore tax system after the course. It is very helpful for non tax professional or beginners.

Past Participant


Have gained better understanding on the different aspects of corporate tax in Singapore, which will be useful in my work if I am required to prepare corporate tax computation for the company.

Past Participant

Funding

2] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

To find more on the UTAP funding and support validity period please click here.


Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)


Linda Foo
 
Linda Foo recently retired from Deloitte Singapore after more than 30 years with the firm, the last 25 years as a tax partner. During her tenure with Deloitte, she held local and regional leadership roles in the area of tax quality and risk management.  She was also recognised by the International Tax Review as one of the leading tax practitioners on a number of occasions.
 
Her extensive experience encompasses personal and company tax compliance, as well as consultancy and advisory services in Singapore and international tax matters.  This includes expatriate tax planning, corporate restructuring, tax due diligence, inbound and outbound investments, cross border payments, supply chain planning, merger and acquisition and permanent establishment issues.
 
Before joining Deloitte, Linda spent about 8 years with the Inland Revenue Authority of Singapore where she built up a strong foundation in Singapore corporate and individual tax.Linda has spoken at numerous tax seminars organised by Deloitte and other conference organisers. She also conducted extensive training for Deloitte staff, clients and Institute of Singapore Chartered Accountants (ISCA). In addition, Linda appeared on a number of TV and radio programs in both English and Mandarin, to share her views on current tax issues. She served as a member of the then ICPAS (now ISCA) Continuing Professional Education Committee before it was disbanded.
 
Linda graduated from National University of Singapore (NUS) with a Bachelor of Accountancy degree followed by an MBA degree at NUS. She was an adjunct Associate Professor at NUS where she taught a basic tax module to undergraduates pursuing an accounting degree.  She is a Fellow member of the ISCA and an Accredited Tax Advisor (Income Tax) with the Singapore Chartered Tax Professionals (SCTP).

This session is delivered via live webinar (zoom platform).

A detailed set of instructions on the Live Webinar will be sent to you closer to date.

Programme Objective

Whether you are the CEO of a small or large organization; or a manager or executive in a finance or non- finance role, you would benefit from this workshop as you would learn and gain insights into essential tax laws and practices in Singapore as well as common practical tax planning techniques.  Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

The topics covered in this workshop is pitched at a macro level and would be relevant to any professional who is concerned with the bottom line (i.e. profit after tax) of his organisation. 

As this is a basic corporate tax programme, it is more suitable for non-tax professionals or very junior tax professionals.

Programme Outline

Day 1
 
Topic 1:  Introduction to Singapore Tax System 
 
  • Introduction & overview 
  • Legislative framework for taxation
  • Income tax administration
  • Structure of Income Tax Act
  • Basic tax concepts 
  • territorial basis
  • tax entities 
  • year of assessment and basis period
  • tax residence
Topic 2:  Concept of Income
  • Distinction between income and capital
  • Source of Income
  • “Trading in” vs. “Trading With”
  • Concept of Permanent Establishment
  • Charging Provision: Section 10(1)
  • Deemed Remittance Rules
  • Trade, business, profession, vocation
  • Tax exempt income
  • Deemed source income
Topic 3: Tax Deductions 
  • Distinction between revenue and capital expenditure
  • General deduction formula
  • Allowable expenses 
  • Prohibited expenses
  • Special, further and double deductions
  • Donations
  • Productivity and Innovation Credit (PIC) 
Topic 4:  Capital Allowances 
  • Concept of capital allowances 
  • Plant & machinery allowances
  • Writing Down Allowance (WDA)
  • Productivity and Innovation Credit (PIC) 
  • Industrial Building Allowance (IBA) / Land Intensification Allowance (LIA)
Day 2
 
Topic 5: Taxation of Businesses 
  • Chargeable income and tax liability
  • Relief for unabsorbed trade losses, capital allowances & donations
  • Loss transfer system of group relief 
  • Loss carry-back system
  • Dividends & distributions of corporate profits
  • One-tier corporate tax system
  • Sample tax computation
Topic 6:  Taxation of Non-Residents 
  • Deeming provisions
  • Withholding tax
  • Non-residents doing business in Singapore
  • Permanent establishments
Topic 7:  Taxation of Foreign Income 
  • Basis of taxation of foreign income
  • Deemed remittance rules
  • Tax exemption for foreign source income
  • Methods of relieving double taxation
  • Claims for foreign tax credits
  • Double taxation relief (DTR)
  • Unilateral tax relief (UTR)
  • Double taxation agreements (DTAs)


Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking


Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A Foundation to Intermediate programme for junior tax professionals and non-tax professionals who are concerned with the company's bottom-line and work closely with tax staff to achieve higher profits after tax for the company.

Competency Mapping

Others = 14.00 Hours

Programme Facilitator(s)

Linda Foo
 
Linda Foo recently retired from Deloitte Singapore after more than 30 years with the firm, the last 25 years as a tax partner. During her tenure with Deloitte, she held local and regional leadership roles in the area of tax quality and risk management.  She was also recognised by the International Tax Review as one of the leading tax practitioners on a number of occasions.
 
Her extensive experience encompasses personal and company tax compliance, as well as consultancy and advisory services in Singapore and international tax matters.  This includes expatriate tax planning, corporate restructuring, tax due diligence, inbound and outbound investments, cross border payments, supply chain planning, merger and acquisition and permanent establishment issues.
 
Before joining Deloitte, Linda spent about 8 years with the Inland Revenue Authority of Singapore where she built up a strong foundation in Singapore corporate and individual tax.Linda has spoken at numerous tax seminars organised by Deloitte and other conference organisers. She also conducted extensive training for Deloitte staff, clients and Institute of Singapore Chartered Accountants (ISCA). In addition, Linda appeared on a number of TV and radio programs in both English and Mandarin, to share her views on current tax issues. She served as a member of the then ICPAS (now ISCA) Continuing Professional Education Committee before it was disbanded.
 
Linda graduated from National University of Singapore (NUS) with a Bachelor of Accountancy degree followed by an MBA degree at NUS. She was an adjunct Associate Professor at NUS where she taught a basic tax module to undergraduates pursuing an accounting degree.  She is a Fellow member of the ISCA and an Accredited Tax Advisor (Income Tax) with the Singapore Chartered Tax Professionals (SCTP).

Upcoming Schedule

Date & Time

17 Jul 2025 (9:00 AM - 5:00 PM)
18 Jul 2025 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 587.51
For Non-Members: $ 699.78


Programme Facilitator(s)

Linda Foo

Venue

Online Classroom in or outside of
Singapore


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