fbpx Micro-credential certification in Taxation 1 FIN4354 (BAF) | Africa Open Learning
Overview: 
This programme is designed to develop an understanding among students of the concepts and principles of individual, company and partnership income taxation. Students are expected to display an in-depth understanding of the operation of the country's tax system, the resident status of taxpayers, taxability receipts and deductibility expenses that impact the computation of income tax liability for the taxpayers. As the 4th Industrial Revolution (IR 4.0) has rapidly impacted the ways businesses are being run, the Government has also introduced some tax initiatives. These profound changes have been incorporated in this module, such as exemptions, allowable deductions and capital allowances to boost the industries' participation rigorously in the global arena.
 

Note: Subject relates to Bachelor of Accounting & Finance

Programme Fee

Awarding Body: 

This programme is designed, delivered, assessed and awarded by SEGi University through the Africa Open Learning Platform. 

Endorsement & Recognition: 


This programme is recognized and endorsed by the Seychelles Qualifications Authority (SQA), established under the Seychelles Qualifications Authority Act of 2005. 

Discipline: 
Business & Accounting
Entry Requirements: 

Entry Requirements - No 
Min. Age Requirement - 19 Years Old and Above 
Language Proficiency - Yes 
Numeracy Proficiency - No 
Prerequisites - No

Contents: 
  1. Introduction to Tax System                                                                          
  2. Tax Administration                                                                                                 
  3. Basis Period and Change in Accounting Dates                                                                                          
  4. Chargeable Income                                                  
  5. Residence Status                                               
  6. Business Income                                           
  7. Business Expenses                                                        
  8. Employement Income                                                   
  9. Other Sources Of Income                                       
  10. Capital Expenditure and Alllowances                                                       
  11. Personal Taxation                                                 
  12. Company Taxation                                                       
  13. Partnership
Assessments: 

Assignment 1 - 20% 
Assignment 2 - 30% 
Final Examination - 50% 

Credit Transfer: 
Upon successful completion of this Micro-credential certification in Taxation 1 (BAF), students will be able to transfer grades and credits into the following programme(s):
  1. Bachelor of Accounting & Finance
Continuing Education: 

Upon successful completion of this Bachelor of Accounting & Finance programme and meeting the necessary entry requirements, students will be able to progress into the following programme(s):

  1. Master of Financial Planning 
  2. Master of Accountancy 
  3. Master of Business Administration (Global   Business)
  4. Master of Business Administration (General Management) 
Career Opportunities: 

This course will enhance the understanding of the concepts and principles of individual, company and partnership income taxation and expected to display an in-depth understanding of the operation of tax system.