Fundamentals Level – Skills Module Paper F6 （基础水平技能模块纸F6）.pdf

Fundamentals Level – Skills Module ) A Taxation W (Botswana) B Tuesday 2 December 2014 ( 6 F Time allowed r Reading and planning: 15 minutes Writing: 3 hours e ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–5. p Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until a instructed by the supervisor. This question paper must not be removed from the examination hall. P The Association of Chartered Certified Accountants The Botswana Institute of Chartered Accountants SUPPLEMENTARY INSTRUCTIONS: 1. Calculations and workings need only be made to the nearest P. 2. All apportionments should be made to the nearest month. 3. All workings should be shown. TAX RATES AND ALLOWANCES The following rates of tax and allowances are to be used when answering the questions. Rates of tax 2013/2014 and 2014/2015 tax years Resident companies On taxable income Standard rate