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.

Innocent Mugisha_edited.jpg

Pricing Plans

Free Trial

Ush0

Valid for one week

7-days limited Access

Ush215,000

(≈ $57)