Introduction to Taxation notes KCA

KCA Introduction to Taxation


LECTURE 1: INTRODUCTION TO TAXATION
Introduction
1.2 Specific Objectives

LECTURE TWO: PRINCIPLES OF TAXATION
2.1 Introduction
2.2 Specicific Objectives
2) Canon of Certainty

LECTURE THREE: INCOME TAX IN KENYA
3.1 Introduction
3.2 Specific Objectives

LECTURE FOUR: EMPLOYMENT INCOME
4.1 Introduction
4.2 Specific Objectives
3) National Social Security Fund Contribution

LECTURE FIVE: INCOME FROM PAST EMPLOYMENT
5.1 Introduction.

LECTURE SIX: INCOME FROM DIVIDENDS, INTERESTS AND RENT
6.1 Introduction
6.2 Specific Objectives
Deductions Allowed from Rent Income
Deductions Not Allowed from Rent Income

LECTURE SEVEN: BUSINESS INCOME
7.1 Introduction
7.2 Specific Objectives

LECTURE EIGHT: TAXATION OF PARTNERSHIP AND COMPANIES
8.1 Introduction
8.2 Specific Objective

LECTURE NINE: VALUE ADDED TAX
9.1 Introduction
9.2 Specific Objectives

LECTURE TEN: CUSTOMS AND EXCISE DUTY
10.1 Introduction
10.2 Specific Objectives
h) Subsidy
11.1 Answers to Lecture Activities

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