Key words
Personal Income Tax, IWETO-code: S141 Tax Law, S192 Bookkeeping Sciences
Objectives
The student acquires insight in the structure of the personal income tax and learns how to fill in the declaration correctly.
Students learn how to make optimal use of fiscal deducting in relation to mortgage credits, tax deductible contributions to a pension funds, life assurances, etc …
Topics
Thorough study of personal income tax:- Taxpayers
- Taxable incomes: immovable resources, movable resources, resources of companies, various resources
- Advance tax payments and advance payments
- Deductions of the total net income
- Expenditures that give right to a tax reduction
Prerequisites
No specific prescience required
Final Objectives
Knowledge
Job-related (specific):- Knowledge of the personal income tax and the calculating of the declaration
- Knowledge of the technical terminology with regard to personal income tax
- Knowledge of the basic principles and the evolutions of the Belgian tax law
Skills
General:- Working independently
- Updating knowledge
- Consulting sources
- Acquiring and assimilating information
Job-related (general):- Organising (analysing, outlining and drawing up a hierarchy) of information
- Handling numerical data
- Ability to interpret and apply job-related guidelines
- Ability to organise one's own work as well as the work organisation
- Thinking logically
- Insight in complex situations
Job-related (specific):- Follow the quickly evolving legislation in the field of tax law and check whether the information is correct, complete and up-to-date
- Translate texts of a law into ready-to-use information
Attitudes
General:- Eagerness to learn continuously
- Being critical
- Precision and accuracy
Job-related (general):- Result-oriented
- Inquisitiveness, continuously updating knowledge
- Independence - ability to work independently
Job-related (specific):- Following the evolution of tax law
- Sense of initiative
- Willingness for lifelong learning in the field of tax law
Materials used
Handbook: "Personenbelasting" by Jos Vervoort, publisher Pelckmans
Study costs
About 25 euro
Study guidance
Students can ask the lecturer individual questions.
Teaching Methods
Lecture supplemented with exercises and cases.
Assessment
- First exam session: written exam (with emphasis on exercises) 100%
- Second exam session: written exam (with emphasis on exercises) 100%
Students only enrolled for taking the exams:- First exam session: written exam (with emphasis on exercises) 100%
- Second exam session: written exam (with emphasis on exercises) 100%
Lecturer(s)
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