Preparing for ACCA ATX Malaysia - March 2020

Planning to take the most tedious paper in ACCA syllabus in March 2020.

Well, there are few lecturers that are providing tuition to support the students for this exam in Malaysia - all have their own ability and skill to deliver the materials.

At Jprotraining - Mr.Jay's class for ATX is one of the most comprehensive classes that provides extensive coverage of all the past questions to date and also discuss the relevant career plans for the students that are currently pursuing their ACCA classes.

In preparing for the March 2020 ACCA ATX paper it is vital that you start preparing earlier for the paper as it has significant memory work to be completed.

Students that want to study for the paper online or on weekend, the classes at Jpro are available and even if you had missed the classes - it is always possible to catch up.

ACCA ATX Malaysia 2019 Dec Exam tips and spots

The time is here for the ATX examination and you are swimming in a pool of tax knowledge, not knowing whether the questions you have is enough to get you through the whole situation faced.

In this case, Malaysia ATX paper is really wide in terms of knowledge required and the current period is the worst due to the level of updates that have been applied.

In preparing for ACCA ATX paper - Jpro training practices around close to 200+ questions with discussion on the past question that has "what if" possibilities included.

We can say that we are one of the only places that practice that level of questions for the students to prepare for every possible scenario that can come out in the exam.

The key tip for passing the ATX paper - target 50 marks and the balance is luck.

Try to attempt Q3 and Q4 first, before heading to Q1 and Q2; unless it is really easy.

This is what I think is possible for the current exam sitting 
- Group relief
- Group registration in SST and exemptions in SST
- Group restructuring - possible impact in terms of RPGT and Stamp duty
RPGT - new rules - small capital exemption; update for acquisition period, contingent liability treatment, options, RPC and exemption planning within wife and husband - private residence - based on examiner article; death treatment.
RPGT - compliance issues with the non-citizen sale
WHT - all issues 
Labuan - tax computation and changes within the Labuan tax approach.  Payment by a resident to Labuan entity and Labuan entity treatment of IP based income - based on examiner article
Commencement of business
Treatment of repairs and maintenance
Rental income; - new 50% exemption rule and discussion between rental being business or pure rental source
Interest income - timing issues based on the article examiner has written.
Incentives - cover all incentives possible with PS > ITA > RA > Export > R&D
Incentive - automation allowance vs RA is also possible
Individual tax - ESOS; Contract for / of services difference, estate.
Unit trust taxation or LIHC taxation
Leasing business - computation of lease income and assessment of income.
Compliance - error relief, power of DGIR and also consider submission dates
Anti-avoidance discussion on interest using the earnings stripping rules
Trust tax - treatment of beneficiaries
Agricultural allowance and IBA discussion.
Capital vs Income treatment

That is the focus areas that I think may come out in the current sitting but as you know this is a best guess and may not come out at all.

Make sure you do not going in with hope the above appears, this will disappoint you.  Best is for you to make sure your knowledge is sound before entering the exam.

Jpro training will be starting ACCA March 2020 classes on Dec 7, 2019 with the timetable already available

If you are planning to do the class for March 2020 or know of a friend - please do recommend them to try us out.

Our classroom is limited to 24 students only to ensure that you have quality discussion with the lecturer and engage the lecturer with your issues.

Good luck in preparing for the exams

ACCA ATX Malaysia September 2019 Tips

At Jprotraining, where the best lecture materials for ACCA ATX have been used for preparing students for their ACCA exams and the only 3 months part-time online course provider for ACCA ATX course in Malaysia, it is time to bring you the tips that our expert lecture team has identified as possible for the coming exam.

Tips are dangerous and should be used carefully!  That being said - you should have understood what is coming out on regular basis each sitting

The ATX paper has been reasonably stable over time and the only issues has been the need to use some creative judgement in the exam.  It is also a paper that requires significant memory effort - which at JPRO we have managed to simplify it to 8-10 pages of notes.


ACCA ATX tips for the Septmeber 2019 exams are as follows

Mutiple issues that will include
- Incentives - RA / PS / ITA / AEA / Export
- WHT treatment on capital expenditure
- Tax avoidance - transfer pricing & defences
- Settlement, trust, death - estate planning
- Business vs Employment argument
- Income vs Capital argument
- Unit trust
- IHC vs LIHC
- Group relief with possible controlled transfer issues
- LLP vs Company
- Treatment of interest expenses
- Branch vs Subsidiary
- Computation of unilateral relief
- Labuan taxation issues
- Tax audit vs Tax investigation
- Treatment of investment property, borrowing cost and foreign exchange gain or loss.
- RPGT <RPC shares, leases, death>
- GST - review the type of supply and time of supply

Please ensure you cover the papers for Sept 2018 till June 2019.

If you or your friends will be taking the December 2019 ACCA examination - we will be starting the course from September 7th 2019 and ending it by Nov 30th 2019 for the next cycle of examination.
All the courses that are on offer - ACCA ATX, AFM, APM, AAA, SBR, SBL, AA, PM, FM and FR.

Visit : www.jprotraining.com for more details.

If you and your friends are taking OBU, our intake for the next OBU submission will be starting from Dec 20th 2019 for the submission in May 2020 cohort.

Finally a recommendation for those that are starting their ACCA exam cycle - best to start with the paper that is stable - ACCA APM / ATX / AFM / AAA rather than unstable papers - ACCA SBR / SBL

Good luck in preparing for this exam!

ATX ACCA Malaysia June 2019 Tips

It is back to that time again when you have done all that you can and want to just get it over with.

Jpro training will be running the September 2019 exam cycle preparation from June 9th onwards - please visit the site for timetable


ACCA ATX paper is one of the hardest papers in ACCA syllabus, it is way harder than AFM and APM combined together.

Talking to many students that do this paper - it was apparent that most are doing it with misguided concepts - it will not be a critical skill set in the future for reporting accountant - APM and AFM is.

The paper is an excellent paper for those that are intending to move into tax consulting and tax field.

If this is not your goal and you have been doing this paper with the impression that it is easy - please review your ideas about why you are taking this paper before sitting for the exams.

This paper is easier for those that have a good strong memory - it is bad for those that are not very good at memory.

Most of the exam questions to date are very memory intensive in recall and application.

It is a rule-based exam that tests the application of the rule.

The examiner had not provided any new technical articles recently; this indicates that older articles will be in use for the current exam.

That said and done, the expectation for June 2019 paper is as follows:

Good luck in preparing for the coming exam and hope for the best

ATX ACCA Malaysia March 2019 Exam tips

It is back to that time when you have to prepare for the paper that you have been preparing for all this time.

The paper is hard because the last Dec 2018 exams - it had the lowest Malaysian prize value of 74 marks

That means the best student in Malaysia could only score 74 marks for a paper where other Malaysians had scored 78 for AAA and 82 for AFM.

It would appear that this paper is harder than other papers due to the volume of the paper and the fact that paper is not very consistent in what is examined for each area.

Other papers have already provided clear guidance on what is examined - AFM will have a section for hedging; APM - performance system; AAA - audit closing

This paper has lack of indication of area of focus and this could be contributing to the lower pass rates and low high scores.

That being said, I have prepared areas of focus that you can consider for the paper.  Obviously this are only best guess and should not be your only means of preparing for this paper.

If you want to share the video to your friend - please go ahead

Good luck in the exam for ACCA ATX, hope the tips here are helpful.

Study ACCA online with the best online tuition provider in Malaysia for ACCA - Jpro Training

Is ACCA ATX (Malaysia) an easy paper?

The paper that had the most reliable tips in the past has lost its glamour in recent times.

The paper does not seem to have the same level of predictability as was seen in the past sitting where the "myth" of accurate spots would make it easy to pass was created.

There is no such thing that you can predict with absolute accuracy what the paper will test - only reasonably good guesses.

At Jpro Training - we try not to rely on spots, but rather using a hard-core preparation approach of doing over more than 300 questions during the revision period.

In fact that was the reason for the pass rates for Pro to be in excess of 65% in the last Dec 2018 ACCA ATX examinations.

This was mainly due to the adaptation of the 5 step answering technique that was developed in Jpro to manage the exam questions.


The sad part is that, there are some out there that love to take risk and study last minute on a few spotted questions - this is a recipe for disaster.

Caution is required if your strategy for the ATX paper is to depend on a few questions only and not cover the whole syllabus.

In conclusion, is this the easiest optional paper in Malaysia?

To an extent it is easy due to nature of the questions but this is supported by good knowledge of the syllabus.

It would be considered hard due to the level of knowledge acquisition required for this paper - it is no near anything that was done in ACCA TX paper.

In fact, most of the students seem to think that ATX is similar to TX - not likely as the % of marks for computation has been reduced to 10 - 15% of the total marks.

In comparison, TX was a standardised paper with simple format for the memory to generate an answer.

Decide wisely on the choice of the specialisation paper that you decide to take.

Best place to study ACCA ATX Malaysia

If you want to study ACCA ATX with someone who can link the studies to your previous studies and also to practical applications - consider visiting Jpro training to study the paper with the only expert that has the ability to integrate all aspects of tax, accounting, finance, strategy knowledge into a single delivery.

Also - consider that you want to study the full detailed knowledge in tax - Jpro is the only place that will practice past papers from ACCA, MICPA and MIA - in total about 200 questions will be worked out.

The level of comprehensive knowledge that you acquire at Jpro training for tax is significantly more than any other provider in Malaysia for one reason
1. Scope of coverage - covers all key issues for ATX Malaysia
2. Speed of coverage - fastest to complete the whole syllabus for the paper
3. The experience and knowledge of the lecturer

An there is usually tips on what can come out - which is reasonable accurate and provides a reliable indication of the outcome for the final exam.

Study at Jpro to pass your tax faster and with more confidence than others.