Mastering Tax Administration Course

Participants will be able to achieve the following upon successfully completing the course:

• Acquire a thorough understanding of tax administration principles and concepts in just a few days
• Participate in interactive group discussions and case studies related to tax administration
• Improve management of core tax procedures
• Enhance performance management policies related to tax administration
• Strengthen cooperation among tax administrators across segments and borders
• Improve management of core tax administration procedures
• Contribute to the main outcomes of the tax administration reform agenda
• Implement cost-effective systems based on modern concepts of self-assessment, taxpayer segmentation, and sound organisation and management
• Ensure function-based operations using appropriate technologies, reduce compliance costs for taxpayers, and increase integrity in the tax system

CONTENT:

Tax Laws and Regulations

• Classification of Taxes
• Registration Process for Tax Payments
• Obligatory Returns and their Filing Mechanisms
• Relationship Management

State Board of Internal Revenue Service

• Federal Inland Revenue Service
• Joint Tax Board
• Technical Committees of the Boards
• Tax Appeal Tribunal
• Tax Clearance Certificates and their Administration

Exemptions and Reliefs

• Multiple (Vexatious) Taxes
• Tax Avoidance and Tax Evasion.

Corporate Tax Issues and Computations

• Company Income Tax
  • Limited liability business
  • Partnership

Value Added Tax and Stamp Duties

• Education Tax
• Types of Assessment
  • Self-Assessment Scheme
  • Provisional Assessment
  • Best of Judgment Assessment

Relevant Documents and Documentation Procedures      

• Filing of Returns and the Timing
• Withholding Tax Treatments
• Penalties for Infringements.

Tax Issues Concerning Individuals

• Taxable Persons
• Personal Income Tax
  • Pay As You Earn (PAYE) tax computations
  • Direct assessment of individuals
  • Capital Gain Tax
  • Property and investment income tax.

Expatriates Personal Income Tax

• Relevant Documents and Documentation Procedures
• Exemptions and Reliefs
• Penalties for Infringements

The role of the tax administrator as advisor in the political sphere.

• Context of Operation
• Organisational Design
• Organisational Structure

Macro-Processes of Management: Assistance to The Taxpayer

• Macro-processes of Management: Collection
• Macro-processes of Management: Recovery
• Macro-processes of Management: Control
• Macro-processes of Management: Determination of Taxes

Support Processes: Strategic Management

• Support Processes: Development of Human Resources and Administration
• Support Processes: Information Management
• Other management support processes
• International goods taxes
• International services taxes
• Penalties for errors and omissions
• Refunds, repayments and other charges
• The authority powers, appeals and assessments
• Realities and challenges of International Tax Administrations

FOR WHOM:

Accountants, Auditors, Payroll Administrators, Human Resources Managers, Tax Administrators and others who perform related functions in Public and Private Sectors

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.