ACCA March 2026 ATX MYS tips for the coming sitting

It is time for that period again when you are thinking why did I take this paper? So much to remember and sooo little time!

Well if you are last minute person; then either you found a hard disk that can be carried in your head like NEO in MATRIX or you end up stressed like the cats that see a cat cake being cut.

However as in lord of the rings Boromirs statement

One does not simply walk into ACCA ATX (MYS) exam unless you are willing to face the evil that lives in the exam room!

However sometime a guide on what can come out may help those lost souls and this is just a guide; you should have done you work properly before this!

Q1 Large Corporate Scenario (Almost Certain Mix)

• Ethics issues (aggressive tax planning, disclosure risk, compliance failures, incentive misuse)

• MITC

• ASIE

• Pioneer Status (PS) vs ITA comparison

• Reinvestment Allowance

• Agricultural allowance

• Listed Investment Holding Company

• REIT structure

• Tax-EBITDA / interest restriction

• Double tax relief

• Withholding tax on royalties (foreign entity with Malaysian operations)

Trend: Integrated scenario requiring advice, comparison and risk commentary — not just computation.

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Q2 Individual / Property / Structuring

• Residence determination

• Settlement of assets

• RPGT implications

• Group situation for RPGT (transfer within group, clawback risk)

• 2% dividend assessment

• Estate planning angles

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Q3 Indirect Tax / Group / Cross-Border

• Group relief (70% rule)

• Service tax in group cross-charges

• Imported services

• Registration thresholds

• Cross-border royalty & WHT

• PE considerations

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Overall Examiner Pattern

• Incentives rarely tested in isolation

• Group + international issues integrated

• Ethics appearing within corporate advisory context

• Professional skills marks tied to clarity and commercial reasoning

Good luck in the coming ACCA March 2026 ATX MYS exam