Transcription of Paper P6 (SGP) - ACCA Global
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Paper P6 (SGP) - ACCA Global
Professional Level Options ModuleTime allowedReading and planning: 15 minutesWriting:3 hoursThis Paper is divided into two sections:Section A BOTH questions are compulsory and MUST be attemptedSection B TWO questions ONLY to be attemptedTax rates and allowances are on pages 2 4Do NOT open this Paper until instructed by the reading and planning time only the question Paper may be annotated. You must NOT write in your answer booklet untilinstructed by the question Paper must not be removed from the examination P6 (SGP)Advanced Taxation(Singapore)Friday 7 June 2013 The Association of Chartered Certified AccountantsSUPPLEMENTARY INSTRUCTIONS1. You should assume that the tax rates and allowances for the year of assessment 2013 will continue to apply forthe foreseeable All apportionments should be made to the nearest Calculations and workings need only be made to the nearest $.
2 In January 2012, Green Ultrotech Pte Ltd (GUPL) commenced the manufacture of a green product which has been designated as a pioneer product in Jurong Island. GUPL was awarded pioneer status for five years with the production day set on 1 January 2012.
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