ACCA F6 Paper, aims to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies. You can take the ACCA F6 paper for the few select other countries. Paper F6 Taxation Czech (TX) helps in understanding the principals of taxation.
ACCA F6 Syllabus:
ACCA F6 syllabus in accordance with the aim of the ACCA F6 paper, introduces candidates 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.
ACCA F6 Exam Format:
ACCA F6 paper can be taken as a paper based exam. The exam format of ACCA F6 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge expected of a professional accountant.
The syllabus is assessed by a three-hour paper-based examination. The paper will be predominantly computational and will have five questions, all of which will be compulsory.
· Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks.
· Question three will focus on chargeable gains (either personal or corporate) and will be for 15 marks.
· Questions four and five will be on any area of the syllabus, can cover more than one topic, and will be for 15 marks.
· There will always be at a minimum of 10 marks on value added tax. These marks will normally be included within question one or question two, although there might be a separate question on value added tax.
· There will always be between 5 and 15 marks on inheritance tax. Inheritance tax can be included within questions three, four or five.
· National insurance contributions will not be examined as a separate question, but may be examined in any question involving income tax or corporation tax.
· Groups may be examined in either question two, question four or question five.
· A small element of chargeable gains may be included in questions other than question 3.
· Any of the five questions might include the consideration of issues relating to the minimization or deferral of tax liabilities.
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