Learning Outcomes
1. Explain the - Principles of Taxation
2. Identify the Principal - Types of Taxation
3. Describe Tax - Administration in Uganda
4. Explain Uganda’s - Taxation Framework
5. Describe the features of the Principles of - Taxation Relevant to an Incorporated Business
6. Describe the record-keeping, filing and tax payment requirements - of an Individual and an Incorporated Business
7. Determine the Amount of Tax Owed by or Owed to - individuals and incorporated business
8. Identify Aspects of - International Tax.
9. Distinguish between - Tax Avoidance and Tax Evasion.
Course Overview (Video)
Course Curriculum
On completion of this course, the learner should be able to:
Unit 1. introduction to Taxation in Uganda
Unit 2. Income Tax in Uganda
Unit 3. Employment Income Tax
Unit 4. property income tax
Unit 5. rental income tax
Unit 6. presumptive tax
Unit 7 (1). business income tax
Unit 7 (2). capital deductions
Unit 8. Value Added Tax
Unit 9. Capital Gains Tax
Unit 10. Customs Management
Unit 11. Offenses and Penalties
Unit 1. Introduction to Taxation in Uganda
Lecture 1. Activities of Government
Lecture 2. Public Revenue
Lecture 3. Law of Taxation
Lecture 4. Canons of Taxation
Lecture 5. Purpose of Taxation
Unit 2. Income Tax in Uganda
Lecture 1. Scope of Income Tax in Uganda
Lecture 2. Resident and Non - Resident
Unit 3. Employment Income Tax
Lecture 1. Scope of Employment Income
Lecture 2. Valuation of Benefits-in-Kind
Lecture 3. Employee Benefits
Lecture 4. Computation of Chargeable Income
Lecture 5. Computation of PAYE Liability
Unit 4. Property Income Tax
Lecture 1. Introduction to Property Income Tax
Lecture 2. Taxable Dividend Income
Lecture 3. Computation of Tax Liability
Unit 5. Rental Income Tax
Lecture 1. Rental Tax for Resident Individuals
Lecture 2. Computation of Tax Liability
Unit 6. Presumptive Tax
Lecture 1. Scope of Presumptive Tax
Lecture 2. Computation of Tax Liability
Unit 7 (1). Business Income tax
Lecture 1. Composition of Business Income
Lecture 2. Exempt Business Income
Lecture 3. Deductions Allowed
Lecture 4. Deduction NOT Allowed
Lecture 5. Example 1. Deductions Not Allowed (UNICON LTD)
Unit 7 (2). Capital Deductions
Lecture 1. Initial Allowance
Lecture 2. Depreciation Deduction
Lecture 3. Wear and Tear Computation
Lecture 4. Industrial Building Allowance (IBA)
Unit 8. Value Added Tax
Lecture 1. Meaning and Scope of VAT
Lecture 2. Mixed Supplies
Lecture 3. Accounting for VAT
Unit 9. Capital Gains Tax
Lecture 1. Scope of Capital Gains Tax
Lecture 2. Disposal and Consideration
Unit 10. Customs Management
Lecture 1. Customs Management Procedures
Lecture 2. Customs Valuation
Lecture 3. Determining Customs Value
Unit 11. Offenses and Penalties
Course Resources
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Frequently Asked Questions
The course starts now and never ends! It is a completely self-paced online course. You decide when you start and when you finish.
If you pay for a Tutor support plan, you will get to attend weekly live interactive sessions with your Tutor in addition to following your own study plan.
How does life-time access sound? After enrolling you have unlimited access to this course for as long as you like across any and all devices you own.
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You will get a custom certificate signed by your lecturer for every short course and master class. Students undertaking professional courses such as CPA(U), ATD, and CTA will get their certificates and result slips from the ICPAU.
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Target Group
The course has been designed for students undertaking Principles of Taxation under CTA professional course and has been built around the official CTA syllabus.
CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years' experience in teaching Accounting, Finance, Taxation, Auditing and Statistics related courses including hands-on courses on common accounting system such as tally, quickbooks and sunsystems 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.