TEST-Auditing and Taxation

Syllabus form: Taxation, Level II ACCOUNTING

(To be filled in and submitted to the Head of Department by the lecturer(s) in charge of a course (module) one week  before the beginning of the course (module)).

 

1. Faculty: …FESSM

2. Department: …EM

3. Course (module) title: Element  of Taxation

4. Facilitator’s name: ……Dr Jean Paul MPAKANIYE……………….

5. Office location (name): Faculty ‘s  office …………………………………………..

6. Phone Number: …(+250) 788309321……………………………………..

7. Office Hours (for student guidance): ………

Every day from 10:30 to 11:30          

 

8. E-Mail : mpakajpl@ines.ac.rw

                       

9. Class meeting: …… …………………..    

10. Required Text books: ………………………..

 - LAW Nº 016/2018 OF 13/04/2018 ESTABLISHING TAXES ON INCOME

- Law No. 75/2018 of 07/08/2018 determining the source of revenue and property of decentralized entities

- Law No 026/2019 of 18/09/2019 on Tax Procedures

- Law No 025/2019 of 13/09/2019 establishing The Excise Dut

                                               

11. Course (module) Objectives (outcomes):

Equip students with theories and practices of taxation including the internationally recognized canons of taxation and tax system of Rwanda.

 

12. Course Prerequisites:

 

Financial accounting I and II; Company Accounting, Business law and Business Management

 

13. Course Overview:

 

13.1 Course outline

COURSE CONTENTS

Chapter I: Introduction to taxation

Chapter II: Personal income tax

Chapter III : Tax administration

Chapter IX : Taxes  and  fees of  decentralized  entities

 

Methodology

Lecturer notes

Group discussion

Research and term papers

 

14. Mode of assessment:

Continuous Assessment Tests (CAT), Quizzes and assignments  to assess students’ understanding of the covered material before we can move to another one section.

 

Final exam to evaluate students’ overall understanding of the course and to examine how they can apply this understanding to their day to day lives

 

14.1 Tests, course works and other practical works:

(Note: for each course work or practical work, the lecturer has to indicate in advance the objective or outcome to be achieved at the end of it, time schedule, evaluation strategy and criteria.)

 

14.2 Participation

Encourage students to participate in class.

Encourages students who work with Rwanda Revenue Authority to share knowledge and experience

 

14.3 Available points to be earned by students:

 

-          Quizzes (4) : 40

-          Assignment (2): 20

-          CAT in class: 20

-          Final exam : 20

-          Total marks: 100

 

15. Course schedule:

1

Introduction to taxation

27- 28/10/2021(2 days)

 

2

Personal income tax

29- 1/ 11/2021 (2 days)

 

3

Corporate  income  tax

2/11/2021

 

4

Tax administration

2/11/2021

 

5

Value added tax

2/11/2021

 

6

Customs  administration and consumption taxes

3/11/2021

 

7

WHT

3/11/2021

 

8

Other revenue  sources

4/11/2021

 

9

Taxes  and  fees of  decentralized  entities

5/11/2021

 

 

This course of Taxation will be  taught by blended mode: 60% online (using zoom) and 40 % face  to face.

 

Done at Musanze  October 2021

Facilitators’ names

Dr. MPAKANIYE  JEAN PAUL