TAXATION LABORATORY (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: calculate income tax article 21/26, 22, 23 and 25  in accordance with applicable tax regulations; calculate final income tax article 4(2), 15  in accordance with applicable tax regulations; prepare e – SPT for income tax article 21/26, 22, 23, 25, 4(2) and 15 in accordance with applicable tax regulations; calculate corporate income tax and VAT and Tax on sales of luxury goods in accordance with applicable tax regulations; prepare e –SPT corporate annual income tax and e – SPT VAT and Tax on Sales of Luxury Goods in accordance with applicable tax regulations.

Topics:

1. Calculation of  income tax article 21/26;
2. e – SPT for income tax article 21/26;
3. Calculation of  income tax article 22, 23, 25;
4. e – SPT for income tax article 22, 23, 25;
5. Calculation of  income tax article 4(2) and 15;
6. e – SPT for income tax article 4 (2) and 15;
7. Corporate fiscal reconciliation;
8. Calculation of corporate income tax;
9. e – SPT for Corporate Tax;
10. Calculation of  VAT and Tax on Sales of Luxury Goods;
11. e – SPT for VAT and Tax on Sales of luxury goods.