ACCA Taxation (TX)
TX exam at a glance
- Exam length
- 3 hours
- Exam type
- Session CBE
- Sittings in March, June, September, December
- Pass mark
- 50%
About this Paper
Taxation introduces the knowledge and skills relating to the tax system applicable to individuals and various business entities. This paper provides a practical understanding of how taxes—including income tax, corporation tax, and value-added tax (VAT)—are calculated and administered. A core focus is on ensuring compliance while also identifying potential tax planning opportunities to meet client and business objectives ethically and legally.
What You'll Learn (Curriculum)
- The administration of the tax system and the concept of taxable income.
- Detailed rules for calculating income tax liability for individuals.
- The computation of corporation tax liability for companies.
- Principles of capital gains tax and inheritance tax.
- The core requirements and calculations related to Value Added Tax (VAT).
Meet Your Tutor
Sai Manikanta Pedamallu
CMA (US), ACCA (UK), CSCA (US), Dip IFRS, AFA (UK), MIPA (Aus), M.Com, M.B.A
Sai Manikanta Pedamallu is a highly-rated ACCA Tutor, CMA US Instructor, and Dip IFRS Trainer with over a decade of experience in finance and education. He holds extensive qualifications, including Qualified ACCA (UK), CMA (US), CSCA (US), and Dip IFRS. In the corporate world, he serves as an ERP Product Manager and Finance Controller. Known for his dynamic teaching and practical insights, he empowers students to excel in global finance qualifications and consistently receives high student ratings.
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Exam structure
Section A: 15 objective test questions. Section B: 3 objective test cases. Section C: one 10-mark and two 15-mark constructed-response questions.
Am I exempt?
Your degree or professional qualification may exempt you from this paper. Check before you pay for it.
Check exemptions →When can I sit it?
Four sittings a year, with entry deadlines weeks before each one.
See exam dates and deadlines →ACCA 2027 changes
June 2027 is the last sitting of TX under the current syllabus. From September 2027 the successor is E1 Taxation.
See what changes →