Key words
Personal Income Tax, IWETO-code: S141 Tax Law
Objectives
The aim is to acquire a general insight in taxes, more specifically in personal income tax.
The goal of this course is being able to correctly fill in the declaration.
Topics
Basic rules of the Belgian tax law.
Division of the taxes.
Thorough study of the personal income tax:- Taxpayers
- Taxable income: property incomes, movable incomes, business incomes, diverse incomes
- Advance tax payments and advance payments
- Deductions from the total net income
- Expenses given right to tax reduction
- Assessment
- Procedure
- Use of tax software
Prerequisites
No specific prescience required.
Final Objectives
Knowledge
Job-related (specific):- Personal income tax (see topics)
- Knowledge of sources that contain legal and tax data
- Knowledge of professional fiscal literature
- Knowledge of the evolutions in own fields of study
- Knowledge of tax documents
- Knowledge of technical terminology
Skills
General:- Thinking and reasoning power
- Ability to analyse documents
Job-related (general):- Handling numerical data
- Follow the evolutions both in the fields of study as in the branches of business one is active in as in economical life in general
- Work efficiently, with an eye on the output
- Ability to think in an analytical and problem-solving way
- Think logically
- Insight in complex situations
- Ability to apply tax packages of software (most recent ones concerning the profession)
Job-related (specific):- Inform and give fiscal advice to customers
- Follow the quickly evolving legislation in the field of tax and tax law. Also check theù for correctness, completeness and topicality.
- Trace, list and collect all possible sources that contain tax data in an efficient and effective way
- Check whether the collected data is correct, complete and up-to-date, point out difficulties and make adjustments. If it is necessary one has to undergo actions in order to get improvements.
- Understand and distil the offered information in function of the given problems
- Put together technical files
- Make up the declaration in the personal income tax
- Ability to handle economical, legal and bookkeeping information
Attitudes
General:- Have adjusted to lifelong learning
Job-related (specific):- Being eager to work with figures
- Follow up tax law
- Keep the professional literature up to date
- Willingness to take refresher courses
Materials used
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Handbook
Study costs
Handbook (about 25 euro)
Costs at the current price determined under Hogeschool rules.
Study guidance
You can always ask the lecturer questions and through guided self-study individual problems are taken care of.
Teaching Methods
Lectures with a lot of exercises and case studies.
Guided self-study: solving exercises and case studies.
Assessment
- First exam session: 50% oral exam and 50% written exam
- Second exam session: 50% oral exam and 50% written exam
Students only enrolled for taking the exams: - First exam session: 50% oral exam and 50% written exam
- Second exam session: 50% oral exam and 50% written exam
Lecturer(s)
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