Course Detail(TAX037 : Interpretation of Tax Statutes: Recent Cases and Updates)

TAX037 : Interpretation of Tax Statutes: Recent Cases and Updates

3.50 CPE Hours (Others)
Classroom

Programme Objective

As 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.

Programme Outline

    • Structure of a Tax Statute
    • Definitions: “Means” and “Includes”; Deeming Provisions
    • Literal Rule, Golden Rule and Mischief Rule
    • Purposive Interpretation: section 9A of the Interpretation Act
    • Maxims: Ejusdem Generis, Noscitur a sociis, Expressio Unius est Exclusio Alterius
    • Recent Cases and Examples 


    Training Methodology

    Lecture style, with Exercises/Case Studies.


    Closing Date for Registration

    1 week before programme or until full enrolment.

    Intended For

    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.

    Competency Mapping

    Others = 3.50 Hours

    Schedule & Fees

    Date & Time

    20 Aug 2020 (9:00 AM - 12:30 PM)

    Fee (inclusive of GST)

    For Members: $ 199.02
    For Non-Members: $ 237.54

    Programme Facilitator(s)

    Leung Yew Kwong

    Venue

    60 Cecil Street
    ISCA House
    Singapore 049709

    Date & Time

    16 Aug 2019 (9:00 AM - 12:30 PM)

    Registration is closed

    Programme Facilitator(s)

    Leung Yew Kwong

    Date & Time

    14 Aug 2018 (9:00 AM - 12:30 PM)

    Registration is closed

    Programme Facilitator(s)

    Leung Yew Kwong

    Date & Time

    28 Feb 2018 (9:00 AM - 12:30 PM)

    Registration is closed

    Programme Facilitator(s)

    Leung Yew Kwong

    Testimonial

    Funding

    No funding Available!

    Programme Facilitator(s)


    Leung Yew Kwong
    Principal Tax Consultant


    Yew 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.

    Programme Objective

    As 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.

    Programme Outline

      • Structure of a Tax Statute
      • Definitions: “Means” and “Includes”; Deeming Provisions
      • Literal Rule, Golden Rule and Mischief Rule
      • Purposive Interpretation: section 9A of the Interpretation Act
      • Maxims: Ejusdem Generis, Noscitur a sociis, Expressio Unius est Exclusio Alterius
      • Recent Cases and Examples 


      Training Methodology

      Lecture style, with Exercises/Case Studies.


      Closing Date for Registration

      1 week before programme or until full enrolment.

      Intended For

      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.

      Competency Mapping

      Others = 3.50 Hours

      Programme Facilitator(s)

      Leung Yew Kwong
      Principal Tax Consultant


      Yew 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.


      Upcoming Schedule

      Date & Time

      20 Aug 2020 (9:00 AM - 12:30 PM)

      Fee (inclusive of GST)

      For Members: $ 199.02
      For Non-Members: $ 237.54

      Programme Facilitator(s)

      Leung Yew Kwong

      Venue

      60 Cecil Street
      ISCA House
      Singapore 049709