Sale!

Introduction to Taxation notes pdf – KCA University

KSh200.00

Number of Pages: 126 Pages
File size: 2 MB
Suitable for: Certificate, Diploma, University and Professional Courses
Topics Covered:
Topic 1: Introduction to Taxation
Topic 2: Principles of Taxation
Topic 3: Income Tax in Kenya
Topic 4: Employment Income
Topic 5: Income from Past Employment
Topic 6: Income from Dividends, Interests And Rent
Topic 7: Business Income
Topic 8: Taxation of Partnership And Companies
Topic 9: Value Added Tax
Topic 10: Customs and Excise Duty

Category:

Description

TOPIC 1: INTRODUCTION TO TAXATION

  • Definition of tax
  • Features of a tax
  • Objectives of Taxation
  • Classification of Taxes

TOPIC 2: PRINCIPLES OF TAXATION

  • Canons of Taxation
  • Impact, incidence and effects of taxes
  • Factors influencing tax shifting

TOPIC 3: INCOME TAX IN KENYA

  • Administration and Application of Income tax
  • Residence
  • Tax Implications of Residents
  • Year of Income
  • Rates of Tax, Reliefs and Withholding tax

TOPIC 4: EMPLOYMENT INCOME

  • Taxable Cash Benefits from Employment
  • Taxable Non-Cash Benefits
  • Non-Taxable Benefits from Employment
  • Allowable Deductions from Employment
  • Disallowable Deduction against Employment Income

TOPIC 5: INCOME FROM PAST EMPLOYMENT

  • Pension, Provident and Individual Retirement Funds
  • Taxation of Pensions
  • Compensation for Termination of Employment

TOPIC 6: INCOME FROM DIVIDENDS, INTERESTS AND RENT

  • Income from use of property
  • Dividend Income
  • Interest Income

TOPIC 7: BUSINESS INCOME

  • Definition of Business
  • Taxable Business Income
  • Non-Taxable Business Income
  • Allowable Deduction
  • Disallowable Deduction
  • Taxation of a sole proprietor

TOPIC 8: TAXATION OF PARTNERSHIP AND COMPANIES

  • Taxation of Partnership
  • Illustrations on Taxation of Partnerships
  • Taxation of Limited Companies
  • Illustrations on Taxation of Legal Companies

TOPIC 9: VALUE ADDED TAX

  • Definition of VAT
  • VAT Registration
  • VAT Records
  • Types of Tax
  • VAT Returns
  • VAT Account
  • Offences and Penalties

TOPIC 10: CUSTOMS AND EXCISE DUTY

  • Goods Subject to Customs Control
  • Dumping and Subsidy
  • Goods Subject to Preshipment Inspection
  • Refund of Duty
  • Bond Security
  • Prohibited Imports
  • Restricted Imports
(Visited 172 times, 1 visits today)

Reviews

There are no reviews yet.

Be the first to review “Introduction to Taxation notes pdf – KCA University”

Your email address will not be published. Required fields are marked *