TAT 1급 (Tax Accounting Technician 1)

Level 2 concentrates on bookkeeping, accounts, and basic tax entries, while Level 1 adds heavier corporate tax, VAT, and income tax computation plus integrated practical tasks. Most candidates take Level 2 first to build the accounting cycle, then move to Level 1 once journalising transactions is automatic.

It is a computer-based test combining multiple-choice questions with practical accounting and tax computation tasks performed in an accounting program. You must be comfortable entering transactions, closing accounts, and reading the resulting statements on screen, because the practical section rewards speed and correct classification as much as tax knowledge.

Question counts, time limits, and the passing score are set by the administering body and can change between exam cycles. Check the official website for the current figures before you register. Do not rely on numbers quoted in forums or older study materials, since outdated assumptions can distort your pacing strategy.

It is meaningfully harder than Level 2. The difficulty comes less from obscure tax rules than from volume and integration: you must produce correct entries quickly and then apply adjustments consistently. Candidates with practical bookkeeping experience usually find the accounting portion manageable and struggle with corporate tax adjustments and VAT.

Retake rules, waiting periods, and any limits on attempts are governed by the administering body's current regulations. Confirm the policy on the official site rather than assuming you can sit the next available date. In practice, most candidates who fail do so on the practical section, so review your score report before re-registering.

Start with accounting and financial statements so debits, credits, and closing entries are reliable. Then study VAT, which is mechanical and reinforces transaction classification. Move to corporate tax adjustments, then income tax withholding and year-end settlement. Finish with integrated practice sets that mix all domains under time pressure.

Common causes are misclassifying non-deductible expenses, forgetting VAT treatment on specific transaction types, entering amounts in the wrong field, and running out of time on the final computation. Weakness in the accounting cycle compounds all of these, because an incorrect opening entry flows into every later tax figure.

Yes. The practical tasks assume familiarity with a computerised accounting program: creating accounts, entering journals, closing the period, and generating statements. Practise on the same or a similar program before the exam so that menu navigation does not consume your allotted time.

The official body that administers the certification publishes the exam schedule, fees, application windows, and scoring rules on its website. Always verify there before registering or planning your study timeline, since this page intentionally omits figures that change between cycles.