Taxation (MLA)

Taxation (MLA) introduces you to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses. Taxation (MLA) addresses the rationale behind – and the functions of – the tax system.

The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments; the corporate income tax liability of individual companies and groups of companies; the social security contribution liabilities of both employed and self-employed persons; the value added tax liability of businesses; and the tax liabilities arising on the disposal of capital assets by both individuals and companies.

On successful completion of this exam, you should be able to:

• Explain the operation and scope of the Maltese tax system and the obligations of taxpayers and/or their agents and the implications of non-compliance
• Explain and compute the income tax liabilities of individuals
• Explain and compute the corporate income tax liabilities of individual companies and groups of companies
• Explain and compute the tax liabilities arising from the disposal of capital assets by companies and individuals
• Explain and compute the effect of social security contributions on employees, employers and the self-employed
• Explain and compute the effects of value-added tax on incorporated and unincorporated businesses
• Demonstrate employability and technology skills

Who Should Attend
Individuals who are doing their ACCA applied skills exams

Prerequisites
Either has completed all 3 Applied Knowledge exams or holds a relevant Accounting, Finance, or similar degree

Assessment
The Academy prepares students to sit for their Computer Based Exam (CBE) in either June or December

Key-Features

• First-class tutoring
• Option to attend in-person or online live
• Innovative materials
• Unique online learning
• Exam standard questions throughout
• Student support
• Mock exams

PwC’s Academy has been PwC’s training arm since its creation in 2010. As from 2014, PwC’s Academy was licensed by the Malta Further and Higher Education Authority (MFHEA) as a Higher Education Institution (Licence No: 2007-TC-004). In 2022, it also updated its licence with MFHEA to offer learning solutions through digital channels and even in blended mode.

The world of work has embarked on a massive transformation journey. Today more than ever, everyone should be able to live, learn, work and participate in our digital world. Our purpose is to upskill, reskill and develop individuals and prepare them for this ever-changing professional environment.

We are committed to supporting you in acquiring the skills and aptitudes you need to grow your career and your people. Whether you are an individual professional, a corporate, a student, we can provide you with the technical and professional development courses, all tailored to your needs.

The Academy works closely with you to understand your learning needs, design compelling learning journeys, and deliver a training solution that addresses your investment objectives.

The Academy Network adds value by:

• Going to market with specialised programmes developed by PwC’s internal subject matter expert


• Designing and delivering bespoke learning solutions to solve important client problems and


• Collaborating with professional bodies to offer the most renowned international certifications

Furthermore, PwC’s Academy is an ACCA Global Platinum ALP providing first-class tuition to all students who would like to pursue the ACCA qualification. In addition, it focuses on providing its students with:

• Tailor-made learning journeys


• One-to-one student support


• Pass-guarantee scheme


• Additional tutor support


• Guidance on ACCA resources and how to use them

Contact Information

Telephone number: 25644000
E-mail (ACCA courses): [email protected]
E-mail (non-ACCA courses): [email protected]