Description

KASNEB CPA PUBLIC FINANCE TAXATION REVISION KIT

 

KASNEB CPA PUBLIC FINANCE TAXATION REVISION KIT UNIT DESCRIPTION

KASNEB CPA Public Finance Taxation Revision Kit is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply public financial management principles, implement public financial management regulations at middle management levels and to prepare non-complex tax computations for individuals and corporates.

LEARNING OUTCOMES

A candidate who passes this paper should be able to:

• Apply public financial management requirements in practice in non-complex environments in both the public and private sectors
• Compute taxes for various individuals and entities
• Apply the written taxation laws in addressing various tax issues
• File tax returns
• Undertake non-complex tax

CONTENT

1.                   Introduction to Public Financial Management

2.                   Relationship between National and County Governments on budget                               and economic matters

3.                   Oversight Function in Public Finance Management

4.                   Procurement in public entities

5.                   Public Private Partnerships Arrangements

6.                   Public Debt Management

7.                   Introduction to Taxation

8.                   Taxation of Income

9.                   Investment Allowances/deductions

10.               Administration of Income Tax and Tax Procedures

11.               Administration of Value Added Tax (VAT)

12.               Customs Taxes and Excise Taxes

13.               Miscellaneous fees and levies