EXAMINER’S GENERAL COMMENTS The candidates’ performance in this paper was very good and encouraging as more than 45% of the candidates who wrote the paper passed. The candidates have now been learning the subject based on the law and principles. Previous diets indicated that candidates were learning with questions instead of principles of taxation. There were clear general understanding of the questions and more also the questions included instructions to candidates that were specific and clear. Most of the candidates performed excellently probably because the instructions and requirements in the questions were clear enough. Fortunately, this is the second diet for the paper and candidates would have the opportunity to make amends by learning the rudiments of the paper. Candidates are advised, however, to read more on the tax laws. This is so because the Principles of Taxation is built on general knowledge on how the law works and more importantly how the law is explained and applied.

STANDARD OF THE PAPER The questions were excellent for part two. All the questions did reflect the Principles of Taxation syllabus of which the candidates were expected to have a fair knowledge to pass. The questions fairly covered the entire syllabus and the expectations were that any average student who wrote the paper should pass.