What’s Inside

Volume 1 · Concepts & Worked Examples

See where each rule belongs, then follow the calculation through.

Seven parts and 16 chapters connect the main areas of Singapore taxation. The book begins with the decisions that frame a tax question and builds towards complete computations, transactions and integrated cases.

The book in six keywords

Frameworks

Start with the taxpayer, tax, period, character and source of income.

Worked examples

Follow the adjustments and intermediate totals to the final result.

Filing maps

Connect computations to personal and corporate tax returns.

Connected topics

See how income, deductions, allowances and reliefs work together.

Layered learning

Build the ordinary calculation before adding detailed exceptions.

Shared references

Use matching topic numbers to move into Volume 2 practice.

What the seven parts cover

Foundations · Individuals · Businesses and entities · International taxation · GST · Transactions and planning · Compliance and integrated practice

The sequence moves from identifying the question to calculating the tax, then considers wider transactions and the responsibilities that follow.

A learning route

1. 01MapSee the whole return: starting figures, intermediate totals and final tax.
2. 02BuildFollow the worked examples, then attempt the related Volume 2 cases.
3. 03ExtendAdd exceptions and more complex facts once the main computation is clear.

Begin with the framework for the tax you are studying. Return to individual topics as your questions become more specific.