August 2023 intake is now open
About the course
To provide the basic knowledge of taxation in Uganda covering all aspects of tax as considered by Government of Uganda. It will form a foundation for Advanced Taxation.
Learning Outcomes
On completion of this course, the learner should be able to:
1. Understand the objectives of taxation and factors that determine the country’s taxable capacity.
2. Understand different forms of taxation and tax administration in Uganda.
3. Compute the different tax liabilities for individuals and corporate bodies.
4. Explain the tax system as it applies to individuals and corporate bodies in Uganda.
5. Prepare and submit tax returns for individuals and corporate bodies.
6. Show an understanding of tax assessments.
7. Show an understanding of the e-tax platform.
8. Handle simple correspondence with tax authorities.
9. Analyse the local and global business environment.
10. Explain the challenges facing entrepreneurs and how to overcome them.
11. Recognise and evaluate business opportunities.
12. Explain the ethical challenges that are met when carrying out taxation issues.
Course Curriculum
Unit 1 - Theory of Taxation
Unit 2 - Income Tax in Uganda
Unit 3 - Employment Income Tax
Unit 4 - Property Income Tax
Unit 5 - Rental Income Tax
Unit 6 - Withholding Tax
Unit 7 - Presumptive Tax
Unit 8 - Business Income Tax
Unit 9 - Value Added Ta
Unit 10 - Capital Gains Tax
Unit 11 - Customs Management
Unit 12 - Offences and Penalties
Unit 13 - Ethical Issues
Target Group
The course has been designed for students undertaking Taxation under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students undertaking Principles of Taxation at an institution of higher learning.
Lecturer
CPA Innocent MUGISHA
CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Taxation both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.
Pricing Plans
Live Online
Perfect for participants looking for weekly classes