Learning Outcomes
On completion of this course, the learner should be able to:
Compute the different tax liabilities for individuals and corporate bodies.
Discuss international taxation issues.
Provide tax planning advice.
Demonstrate an understanding of customs management.
Adopt best practices when dealing with clients.
Advise clients on the way to handle their taxation issues ethically.
Adopt the best practice when dealing with the public.
Course Overview (Video)
Course Curriculum
Unit 1 - Taxable Income
Unit 2 - Employment Income Tax
Unit 3 - Property Income Tax
Unit 4 - Rental Income Tax
Unit 5 - Presumptive Tax
Unit 6 - Business Income Tax
Unit 7 - Taxation of Partnerships
Unit 8 - Value Added Tax
Unit 9 - Capital Gains Tax
Unit 10 - International Taxation
Unit 11 - Corporate Tax Planning
Unit 12 - Customs Management
Unit 13 - Taxation of Petroleum Operations
Unit 14 - Offences and Penalties
Unit 1- Income Tax In Uganda
Lecture 1 - Scope of Income Tax in Uganda
Lecture 2 - Resident and Non-residents
Unit 2- Employment Income Tax
Lecture 1 - Composition of Employment Income
Lecture 2 - Valuation of Benefits-in-Kind
Lecture 3 - Employee Relief
Lecture 4 - Computation of Chargeable Income
Lecture 5 - Determining Tax Liability
Lecture 6 - Tax Planning for Employees
Unit 3- Property Income
Lecture 1 - Scope of Property Income
Lecture 2 - Taxation of Dividend Income
Lecture 3 - Tax Liabilities (Dividends)
Unit 4 - Rental Income Tax
Lecture 1 - Rental Tax for Resident Individuals
Lecture 2 - Computation of Rental Tax Liability
Unit 5 - Presumptive Tax
Lecture 1 - Scope of Presumptive Tax
Lecture 2 - Computation of Tax Liability
Unit 6 - Business Income
Lecture 1 - Composition of Business Income
Lecture 2 - Exempt Business Income
Lecture 3 - Deductions Allowed
Lecture 4 - Deductions NOT Allowed
Lecture 5 - Capital Deductions
Lecture 6 - Depreciation Deductions
Lecture 7 - Industrial Building Allowance (IBA)
Lecture 8 - Computation of tax liability
Unit 7- Taxation of Partnerships
Lecture 1 - Chargeable partnership income
Lecture 2 - Partnership Income and Deductions
Lecture 3 - Taxation of Partners
Lecture 4 - Determining Tax Liability
Lecture 5 - Formation, Reconstitution, Dissolution
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 - Meaning of capital gains tax
Lecture 2 - Conditions of Disposal
Unit 10 - International Taxation
Lecture 1 - International Taxation Explained
Lecture 2 - Foreign Sourced Income
Lecture 3 - Double Taxation
Lecture 4 - International Agreements
Lecture 5 - Foreign Tax Credit
Lecture 6 - Taxation of Branch Profits
Lecture 7 - Transfer Pricing
Unit 11 - Corporate Tax Planning
Lecture 1 - Corporate Tax Planning
Unit 12 - Customs Management
Lecture 1- Customs Management Procedures
Lecture 2 - Customs Valuation
Lecture 3 - Determining Customs Value
Unit 13 - Taxation of Petroleum Operations
Lecture 1 - Petroleum Project Life Cycle
Lecture 2 - Petroleum Value Chain
Lecture 3 - Petroleum Fiscal System
Lecture 4 - Petroleum Legal Framework
Lecture 5 - Taxation of Licensees
Lecture 6 - Taxation of Contractors
Unit 14 - Offenses and Penalties
Course Resources
Pricing Plans
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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.
We would never want you to be unhappy! If you are unsatisfied, with your purchase, contact us in the first 7 days and we will give you a full refund.
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 Advanced Taxation under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students undertaking Taxation at an institution of higher learning.
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.