Master of Taxation

Master's Degree Programme
(Postgraduate)

Equips students with a framework of approach to enable them to deal with issues and challenges of the real world of taxation.

Applications Open: 16 April 2024

Applications Close: 15 April 2025

Next Available Intake: July 2025

Programme Type: Graduate

Fees: View More Details on Fees

Area of Interest: Legal, Business Administration

School/Department: School of Law

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Advanced tax training has been a part of the Singapore University of Social Sciences ever since we were approached by the Tax Academy in 2007 to launch a Master of Taxation (MTAX) programme here in Singapore.

Since the first intake in 2009, the training courses have been continuously revised and replaced to ensure that our graduates are provided with a comprehensive programme of study in Singapore and international taxation. International Taxation has grown in importance in recent years, and the tax courses offered here give students a thorough grounding in both substantive tax rules and tax policy and to equip them for future practice, whether they intend to enter or return to private practice, in-house employment or government service. The courses aim to equip students with a framework of approach to enable them to deal with issues and challenges of the real world of taxation.

The programme also provides useful Continuing Professional Education (CPE) courses that cover current developments and changes in taxation law.

The courses can be taken on their own and subject to meeting the necessary requirements, can also be accumulated or "stacked" to build up a Graduate Certificate in Taxation, a Graduate Diploma in Taxation or a Master of Taxation.

Students who have already completed the Income Tax Programme Level 3 (Advanced Tax Programme) offered by the Tax Academy of Singapore will receive credit recognition for 4 courses.

Our Aims

To provide training in Tax Policy, Legal Framework, Singapore Individual and Corporate Income Tax, Tax Treaties, Transfer Pricing, International Tax Planning and Goods and Services Tax.
To equip practitioners with a deeper and broader knowledge of the fundamentals of international taxation, capabilities very important to a tax practitioner in an open economy such as Singapore.
To provide practitioners a wider frame of reference when looking at taxation. Taxation does not exist in a vacuum, and the practice of taxation directly or indirectly involves wider considerations such as corporate governance, corporate reporting and the general economy.

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Refer to general admission criteria for graduate programmes.

In addition, applicants will need to meet these minimum requirements:

Professional qualifications - eg: ACCA, CA (Sing), CPA (Aust) may be accepted in lieu of a degree
A high level of motivation
Provide a full CV detailing their work experience

This programme is currently unable to take in international students, i.e., you must be a Singapore citizen, permanent resident or a resident in Singapore (e.g., Employment Pass holder) in order to apply for admission.

The University offers course fee concession for selected graduate programmes. Please click here for more details.

The programme is built around 3 areas:

Tax and its environment – where tax and its relationship with wider world is explored e.g. the law, corporate governance, corporate accounting, the digital economy
Domestic taxation – taxation within Singapore
International taxation – the international principles that deal with taxation across domestic borders

Students are required to complete a total of 60 credit units (cu), comprising 12 courses, with a minimum cumulative grade point average (CGPA) of 3.0 to graduate with a master's degree. All courses are 5 cu unless stated otherwise. Each course lasts 4 Saturdays, and provides 30 hours of course instruction in addition to the self-study that is required to fully explore the topics within the course.

Each course can be taken individually for Continuing Professional Education purposes. If the student does not take any assessment, the student will be given a Certificate of Attendance. If, however, the student actually takes assessments, then the student will be given a Certificate of Achievement.

For those who wish to take courses in a more structured manner, a suggested flow would be as follows:

progstruct_Tax

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Module Types
COMPULSORY	TAX001 ATP courses TAX501 Taxation – Legal Framework and Policy TAX503 Corporate and Individual Income Tax TAX505 Goods and Services Tax TAX507 Tax Planning and International Taxation TAX509 Selected Topics in Taxation TAX521 OECD Model Tax Convention TAX523 Cross-Border Tax Planning TAX525 Transfer Pricing TAX531 Applying Transfer Pricing TAX533 Landmark Cases in Income Tax and Handling Tax Controversy	50 cu
ELECTIVE	TAX529 Taxation, Governance and the Wider Environment TAX535 Taxation and the Digital Economy	0 to 10 cu (MTAX students can substitute one or both courses with UNE500 Graduate Unrestricted Electives.)
GRADUATE UNRESTRICTED ELECTIVES	UNE500 Graduate Unrestricted Electives	0 to 10 cu

This programme aims to provide tax professionals and adult learners with advanced training in taxation law and current practices. It also aims to contribute to the Continuing Professional Education (CPE) of tax specialists by offering courses that cover current developments and changes in taxation.

The programme aims to equip the student with thinking skills that will be useful in a variety of locations. Graduates from this programme are working in a wide range of employment, from advisory firms advising Small and Medium Enterprises to regional roles in multinationals and even within the Inland Revenue Authority of Singapore.

How many intake(s) are there in a year for Master of Taxation (MTAX), Graduate Diploma in Taxation (GDTAX), or Graduate Certificate in Taxation (GCTAX), and when will it commence?
There is only one intake per year for MTAX, GDTAX or GCTAX. Each intake will commence in July. However, students can take individual courses for the purposes of continuing education any time courses are offered.
Who will be teaching the courses?
The courses will be taught by experienced professionals with expertise in the relevant areas. Some are still in practice, and some are now in academia.
When are the lessons scheduled?
Lessons are scheduled on 4 Saturdays per course from 9am to 6pm, with a lunch break of an hour.
How many courses do students take in each semester?
Students studying for a master or graduate diploma can take up to 3 courses a semester.
How long does it take to complete the MTAX, GDTAX, or GCTAX?
The MTAX can be completed in 2 years, with a maximum candidature period of 4 years.
The GDTAX can be completed in 1 year, with a maximum candidate period of 2 years.
The GCTAX can be completed in 1 year, with a maximum candidate period of 2 years.
What happens if I do not complete the graduate programmes (e.g. Graduate Certificate, Graduate Diploma, Master) within the candidature period? Can I apply to take the remaining courses via CET pathway?
Students who have not completed their graduate programmes within the stipulated candidature period will not be eligible for the award of the qualification for such graduate programmes. Such students however may apply to take, via the CET pathway, the remaining courses which they did not complete under their graduate programmes as part of their personal learning and development . Such application will be subjected to the CET admission requirement. However, as such students have exceeded the candidature period for their graduate programmes, they will not be awarded the qualification for such graduate programmes even after taking and completing the remaining courses via the CET pathway (“Condition”).

PLEASE NOTE THAT THIS COURSE, IS ONE OF THE COURSES UNDER A GRADUATE PROGRAMME. THEREFORE, APPLICANTS FOR THIS COURSE ARE SUBJECT TO THE FOREGOING CONDITION. BY SUBMITTING AN APPLICATION FOR THIS COURSE, THE APPLICANT AGREES TO BE SUBJECT TO THE FOREGOING CONDITION.

Master of Taxation