ICPAS · Professional Orientation
Somaliland Tax
and Business Law
For qualified accountants applying for direct membership.
Revenue Act No. 72/2025 · 2026 edition
Before you begin
Learning outcomes
On completion of this module, you should be able to:
- Identify the Somaliland legislation relevant to contracts, employment, company administration and professional conduct.
- Apply the main residence, source, registration and record-keeping requirements under Revenue Act No. 72/2025.
- Calculate payroll income tax, including allowances, exclusions and benefits in kind.
- Calculate building rental income tax using the 30% deduction and applicable tax components.
- Reconcile accounting profit to chargeable business income, apply deductions and capital allowances, and account for provisional tax.
- Determine the scope, taxable amount and compliance requirements for goods and services tax.
- Use the worked examples to explain the calculation and filing obligations for each tax.
After the final section, you will take a 10-question multiple-choice knowledge check. You need a score of at least 50% (5 out of 10) to receive the PDF certificate of completion. Print the certificate and attach it to your direct membership application.
How to complete the module
- Read each section and work through the examples, then select “Mark complete & continue”. You can return to any section from the contents list.
- When all 17 sections are complete, open the knowledge check and enter your full name and the email address used in your membership application.
- Answer all 10 questions. You have up to three attempts. If you score below 50%, review the module before trying again.
- When you pass, download the PDF certificate, print it and attach the printed copy to your application.
Tax source: ICPAS CATT Taxation Study Textbook, Third Edition (2026). Worked examples keep their textbook numbers. The Somali text of the Revenue Act prevails. Legal references are linked in each law section.
Final step
Knowledge check and certificate
You have completed all sections of the module. Enter your details below. They will appear on your certificate of completion and must match your direct membership application.
This is a 10-question multiple-choice assessment based on this orientation module. Questions 1–5 cover Part One (Law) and questions 6–10 cover Part Two (Taxation). Select the single best answer for each question. All questions carry equal marks. There is no time limit, but aim to finish within 15 minutes. The assessment is open-book; we recommend relying on what you have studied and using the module to check technical rules.
Pass mark: 50% (5 out of 10). You have up to three attempts. If you score below the pass mark, review the relevant sections before trying again.
Candidate: · · ·
Knowledge check passed
Congratulations. You have completed the online module and passed the knowledge check. Your certificate of completion is ready.
- Download or open the PDF certificate.
- Print the certificate.
- Attach the printed certificate to your ICPAS direct membership application.
The name and email address on the certificate must match those in your application. Keep a saved copy of the PDF for your records.
This certificate confirms completion of the online orientation module and its knowledge check. It does not confirm admission to ICPAS membership, which is decided through the membership application process.
ICPAS · Professional Orientation
Somaliland Tax
and Business Law
For qualified accountants applying for direct membership.
Revenue Act No. 72/2025 · 2026 edition
Before you begin
Learning outcomes
On completion of this module, you should be able to:
- Identify the Somaliland legislation relevant to contracts, employment, company administration and professional conduct.
- Apply the main residence, source, registration and record-keeping requirements under Revenue Act No. 72/2025.
- Calculate payroll income tax, including allowances, exclusions and benefits in kind.
- Calculate building rental income tax using the 30% deduction and applicable tax components.
- Reconcile accounting profit to chargeable business income, apply deductions and capital allowances, and account for provisional tax.
- Determine the scope, taxable amount and compliance requirements for goods and services tax.
- Use the worked examples to explain the calculation and filing obligations for each tax.
After the final section, you will take a 10-question multiple-choice knowledge check. You need a score of at least 50% (5 out of 10) to receive the PDF certificate of completion. Print the certificate and attach it to your direct membership application.
How to complete the module
- Read each section and work through the examples, then select “Mark complete & continue”. You can return to any section from the contents list.
- When all 17 sections are complete, open the knowledge check and enter your full name and the email address used in your membership application.
- Answer all 10 questions. You have up to three attempts. If you score below 50%, review the module before trying again.
- When you pass, download the PDF certificate, print it and attach the printed copy to your application.
Tax source: ICPAS CATT Taxation Study Textbook, Third Edition (2026). Worked examples keep their textbook numbers. The Somali text of the Revenue Act prevails. Legal references are linked in each law section.
Final step
Knowledge check and certificate
You have completed all sections of the module. Enter your details below. They will appear on your certificate of completion and must match your direct membership application.
This is a 10-question multiple-choice assessment based on this orientation module. Questions 1–5 cover Part One (Law) and questions 6–10 cover Part Two (Taxation). Select the single best answer for each question. All questions carry equal marks. There is no time limit, but aim to finish within 15 minutes. The assessment is open-book; we recommend relying on what you have studied and using the module to check technical rules.
Pass mark: 50% (5 out of 10). You have up to three attempts. If you score below the pass mark, review the relevant sections before trying again.
Candidate: · · ·
Knowledge check passed
Congratulations. You have completed the online module and passed the knowledge check. Your certificate of completion is ready.
- Download or open the PDF certificate.
- Print the certificate.
- Attach the printed certificate to your ICPAS direct membership application.
The name and email address on the certificate must match those in your application. Keep a saved copy of the PDF for your records.
This certificate confirms completion of the online orientation module and its knowledge check. It does not confirm admission to ICPAS membership, which is decided through the membership application process.