What ACCA TX-SGP covers
Taxation (TX) is the Applied Skills paper on the tax system and the main taxes that affect individuals and companies. The Singapore variant (TX-SGP) tests Singapore tax. It covers the Singapore tax system and taxpayer obligations, individual income tax including employment income, benefits and stock options, the income of sole proprietors, corporate income tax including adjustments, capital allowances and foreign income, and goods and services tax (GST), including the rules for overseas vendors of digital services.
The TX-SGP exam format
TX-SGP is a 3-hour computer-based exam worth 100 marks. All questions are compulsory.
- Section A (30 marks): 15 multiple choice questions, 2 marks each.
- Section B (70 marks): four 10-mark questions and two 15-mark questions. The 15-mark questions focus on income tax and corporate income tax.
Where students lose marks
- Not answering the requirement. If a question asks only for chargeable income, calculating the tax payable as well wastes time and earns nothing.
- Missing items. Many requirements ask you to show a zero for items that need no adjustment. Leaving them out loses easy marks.
- No reasons. When a question asks whether a treatment is correct, the marks are for the reason, not just "correct" or "incorrect".
- Out-of-date rules. The examiners expect you to know recent tax changes for the exam period.
Changes from 2027
ACCA is moving to a new qualification structure. TX becomes E1 Taxation at the new Expertise level. June 2027 is the final sitting of the current Applied Skills exams, and ACCA's timeline shows the first sitting of the new Singapore variant in December 2027. If you plan to sit TX in 2027, ask us how the change affects your route.
How TutorPOD teaches TX
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. TX lessons build pro-forma computations step by step, then practise exam-style questions with real-time problem solving in class, so you learn both the rules and how to set out a clear computation in the exam software. You get structured notes and timed mocks with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Next papers
TX leads to Advanced Taxation (ATX), one of the Strategic Professional Options papers.