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Graduate Certificate in Taxation

Graduate Certificate

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

Graduate Certificate in Taxation


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 Executive Tax Programme Level III (Advanced Tax Programme) will receive credit recognition for 4 subjects.

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.

Admission Requirements

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.

Financial Assistance

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

Programme Structure

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:


Module Types
15 cu

(Students need to complete 3 courses (i.e. 15 cu) to be awarded the Graduate Certificate in Taxation)

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.

  1. How many intakes 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.

  2. 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.

  3. When are the lessons scheduled?
    Lessons are scheduled on 4 Saturdays per course from 9am to 6pm, with a lunch break of an hour.

  4. How long does it take to complete the GCTAX?
    The GCTAX can be completed in 1 year, with a maximum candidate period of 2 years.

  5. Instead of signing up for a Graduate Certificate programme, can I just register for one course?
    Applicants may continue to sign up for modular courses as CET by submitting an application via the CET application portal. Upon successful completion of and attainment of the minimum Cumulative Grade Point Average (CGPA) of 2.50 for the required modular courses, eligible CET students may apply for the graduate certificate.

  6. 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”).

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