CPA F2.4 Taxation Study Manual
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Page Count: 86
- Theory of Taxation
- 1
- Definition of tax and distinction from other concepts
- Principal characters of taxation
- Introduction
- Constraint
- INTRODUCTION TO THE COURSE
- Definition of tax and distinction from other concepts
- A.
- Principal characters of taxation
- B.
- A. DEFINITION OF TAX AND DISTINCTION FROM OTHER CONCEPTS
- B. PRINCIPAL CHARACTERS OF TAXATION
- Tax supports common defence
- Tax is intended to fund Government Programs
- Debt Payments
- Tax and its effect on Companies
- Principles with constitutional range
- 1. The Principle of Legality
- 2. The Principle of Equality
- 3. The Principle of Freedom
- Principles with a non-constitutional basis
- 1. The Principle of Non-Retrospective Application
- 2. Right To Defence
- 3. The Principle of Territoriality of Tax
- Real tax and personal tax
- Taxes on capital income, income and expenditure
- Direct taxes and indirect taxes
- Meaning
- Taxation of the Income of Persons
- Contents
- Income tax on employment
- Filing and payment period
- Tax law requires that when an employer pays employment income to an employee the employer must withhold, declare, and pay the PAYE tax to the Rwanda Revenue Authority within 15 days following the end of the month for which the tax was due.
- A. Penalties and Interest
- Income Tax on Companies
- Contents
- Value Added Tax
- Contents
- A. INTRODUCTION
- B. CONSTRAINT
- Concepts
- Any person who is not mandatorily required to register for VAT can do so voluntarily. The law here aims at any supplier who does not meet any of the two conditions mentioned above. §2. Consequences of the constraint
- Taxable operations
- Exemption and operations imposed on a zero rate basis
- Deductions and restitutions
- Localization of operations
- Determination of VAT
- Introduction
- Constraint
- Other Government Taxes
- Contents
- Decentralized Taxes
- Contents
- Tax Procedure
- Contents