Скачать или смотреть AAT Level 03 | CPT| Taxation | New Syllabus | 2026 - Resident Rule

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Video Description
🚀 Master the Resident Rule | AAT Level 03 | Corporate & Personal Taxation (CPT)

Are you preparing for the AAT Level 03 July 2026 Examination? Understanding the Resident Rule is the first step toward mastering the Corporate & Personal Taxation (304 CPT) subject. In this video, we dive deep into the New Syllabus (2025–2030) and the specific Year of Assessment (Y/A) rules applicable for your upcoming exams.

📌 What You Will Learn in This Video:
The 183-Day Rule: A clear breakdown of how to calculate the agg regate days of presence in Sri Lanka.

Residency Criteria: Understanding Section 69(1) of the Inland Revenue Act No. 24 of 2017.

Impact on Tax Liability: Why resident status matters (Global Income vs. Sri Lankan Sourced Income).

Special Cases: Rules for government officials posted abroad and individuals employed on Sri Lankan ships.

2026 Syllabus Updates: Key changes you need to know for the Y/A 2024/2025 and beyond.

📖 Key Syllabus Highlights (2025-2030)
Under the new curriculum, the Personal Relief for individuals has been updated. For the Year of Assessment commencing April 1, 2025, the relief is Rs. 1,800,000. We discuss how the Resident Rule determines who is eligible for these reliefs!

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