Key words
Fiscal legislation
Objectives
1. personal taxation
- Being able to enumerate and discuss the different types of incomes of personal taxation
- Being able to enumerate and discuss the deductions that are being reduced from the total nett income
- Being able to enumerate and discuss the expenses that give right to tax cuts
- Being able to calculate the tax arrears and being able to fill in part 1 and 2 of the tax declaration (assessment)
2.Corporation tax
- Being able to practise the different tre atments
- Being able to fill in the tax declaration
- Being able to calculate the corporation tax
Prerequisites
Athorough knowledge of the subject matter seen in the secondyear Accountancy
Topics
1. Personal taxation:
- very thorough revision of the subject matter "Personal taxation" seen in the2nd year BAF + discussion of the modifications compared to last year
ations that are being reduced from the total net income
- expenses that give right to tax cuts
- assessment calculation
5. Corporation tax:
- a very thorough revision of the subject matter. Corporation tax of the 2nd year BAF and the discussion of the modifications of last year
- to execute the different treatments
- to fill in the tax declaration
- to calculate the tax arrears
Teaching Methods
- home study
study
- training period
Materials used
-
Study guidance
Assessment
- Scoring system :
Study costs
Lecturer(s)
Noel DE SMET
Language
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