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Key Facts: SCAI Praktijkopleiding Exam Exam
Article 38
Statutory practical training and concluding examination
Wet SCAI, S.B. 2018 no. 92
Four course modules
Fiscaal recht, Algemeen recht, Ethiek, and SMO's; assessment weights unpublished
SCAI CA Opleiding 2026 flyer
60 study MCQs
Independent English-language topic practice, not an official exam count
OpenExamPrep practice inventory
Logistics unconfirmed
Ask SCAI for assessment languages, format, timing, pass requirements, and examination fee
Limits of the public official sources reviewed on 2026-10-17
Study selected SCAI praktijkopleiding topics through 60 independent English-language MCQs. The four module names are confirmed by SCAI's 2026 course flyer; the practice allocation and difficulty labels are editorial, and no official item count, domain percentages, or assessment format is claimed.
Sample SCAI Praktijkopleiding Exam Practice Questions
Try these sample questions to review concepts for the SCAI Praktijkopleiding Exam exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 60+ question experience with AI tutoring.
1What is the ordinary corporate income tax rate for a taxable Surinamese N.V., before any specific exemption or special regime?
A.25%
B.30%
C.36%
D.38%
Explanation: The ordinary rate for bodies under the Inkomstenbelasting 1922 is 36%. Apply it to the taxable amount after the relevant fiscal adjustments, rather than to turnover or dividend payments.
2Which approach does the Inkomstenbelasting 1922 require for calculating annual business profit?
A.Goed koopmansgebruik with a consistent accounting policy
B.A cash basis chosen anew each year to minimize tax
C.The amount of dividends approved for that year
D.The year's change in bank balance without adjustments
Explanation: Annual business profit follows goed koopmansgebruik and a consistent policy independent of the expected outcome. Changing the policy requires justification by special circumstances; a desired tax result alone is insufficient.
3A truck costs SRD 600,000, has an accepted residual value of SRD 100,000, and is available for a full year. Assuming straight-line depreciation over an accepted five-year useful life, with no special tax adjustment, what is the annual depreciation?
A.SRD 100,000
B.SRD 120,000
C.SRD 140,000
D.SRD 80,000
Explanation: The depreciable amount is SRD 600,000 minus SRD 100,000, or SRD 500,000. Dividing this by five years gives SRD 100,000 annually; the useful life and residual value are assumptions of this exercise, not statutory percentages.
4An N.V. reports commercial pre-tax profit of SRD 1,000,000. For this exercise, verified tax adjustments are SRD 80,000 of non-deductible expenses and SRD 130,000 of exempt income. There are no losses or credits. What tax is payable at the ordinary 36% corporate rate?
A.SRD 342,000
B.SRD 360,000
C.SRD 388,800
D.SRD 313,200
Explanation: Taxable profit is SRD 1,000,000 + SRD 80,000 - SRD 130,000 = SRD 950,000. Multiplying SRD 950,000 by 36% gives SRD 342,000; the deductibility and exemption classifications are supplied facts of the exercise.
5For calendar year 2026, an N.V. has SRD 200,000 profit before loss relief. Its unused ordinary, non-start-up losses are SRD 80,000 from 2018 and SRD 50,000 from 2019. No special extension or restriction applies. Under the ordinary seven-year loss rule, what taxable amount remains?
A.SRD 150,000
B.SRD 70,000
C.SRD 120,000
D.SRD 200,000
Explanation: The seven calendar years preceding 2026 are 2019 through 2025, so the SRD 50,000 loss from 2019 remains within the ordinary window and the 2018 loss does not. Taxable amount is SRD 200,000 - SRD 50,000 = SRD 150,000. Eligible aanloopverliezen have a separate rule, explicitly excluded here.
6When Suriname introduced BTW on 1 January 2023, which existing tax did it replace?
A.Omzetbelasting under the Wet Omzetbelasting 1997
B.Dividendbelasting on company distributions
C.Loonbelasting withheld from employment income
D.Inkomstenbelasting on business profits
Explanation: BTW replaced the former turnover tax, omzetbelasting. Corporate income tax, wage tax, and dividend withholding remain separate taxes with different bases and collection mechanisms.
7What is Suriname's general BTW rate for a domestic supply that has no special rate or exemption?
A.10%
B.5%
C.15%
D.25%
Explanation: The general BTW rate is 10%. Classification still matters: a transaction may instead fall under a special rate, zero rating, or an exemption.
8Under the general domestic small-business BTW rule, above what calendar-year taxable turnover, excluding BTW, must an entrepreneur register? Assume no voluntary registration or other special rule applies.
A.SRD 250,000
B.SRD 500,000
C.SRD 1,000,000
D.SRD 5,000,000
Explanation: The tax authority states that registration is required when taxable turnover exceeds SRD 1,000,000 in a calendar year. The measure is taxable turnover excluding BTW, rather than profit or cash remaining after expenses.
9A registered manufacturer has monthly standard-rated sales of SRD 2,000,000 and eligible raw-material purchases of SRD 800,000, both excluding BTW. All transactions carry 10% BTW, valid invoices are held, and all purchase BTW is deductible. What net BTW is payable?
A.SRD 200,000
B.SRD 80,000
C.SRD 120,000
D.SRD 280,000
Explanation: Output BTW is SRD 2,000,000 × 10% = SRD 200,000, and deductible input BTW is SRD 800,000 × 10% = SRD 80,000. Net payable is SRD 200,000 - SRD 80,000 = SRD 120,000.
10A registered business buys inputs used exclusively for either zero-rated taxable supplies or exempt supplies. Assuming the other deduction conditions are met, how does the related input BTW treatment differ?
A.It is deductible for zero-rated taxable supplies, but ordinarily not for exempt supplies
B.It is deductible for exempt supplies, but not for zero-rated supplies
C.Neither category permits any input-tax deduction
D.Both categories automatically permit the same full input-tax deduction
Explanation: A zero-rated supply remains taxable, preserving the ordinary right to deduct related input tax when the conditions are met. An exemption ordinarily removes that right for inputs used exclusively for the exempt activity; mixed-use inputs need a separate allocation analysis.
About the SCAI Praktijkopleiding Exam Practice Questions
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