UNIVERSITY OF DHAKA

DEPARTMENT 0F FINANCE
COURSE OUTLINE - MBA

COURSE ID
COURSE TITLE

:
: TAXATION

INSTRUCTORS DETAILS :
Name
: Dr. Md Sajjad Hossain Bhuiyan
Field of Interest : Masters in Financ & Ph.D in Tax Law
Office
: Department Office
Office hour

:
Day
SATURDAY

Hour
2.00pm-2.30pm

Class Schedule :
Section

Class time
2.30pm - 5.30 pm

Day
SATURDAY

Room No.

COURSE DETAILS :
Course objective :
This course provides an introduction to various taxation concepts, computation of
Firm/Company/individual income and tax liability, classification of Tax, Income Tax
authorities and their functions, penalty and appeal formalities.
Course outcome : After completing this course a participant will be able to:
1.
Understand basic concepts of taxation applicable in Bangladesh
2.
Compute total income and tax liability of an individual, Firm, Company
Taxpayer.
3.
Understand income tax authority and their functions
4.
Student will be able to make him competent for Tax Consultancy.
5.
Student will be able to make him competent for completing
200 marks in the course of CFA.
6.
Student will be able to make him competent for completing
200 marks in the course of Chartered Accountancy.
7.
Student will be able to make him competent for completing
200 marks in the course of ACCA.
8.
Student will be able to make him competent for completing

UNIVERSITY OF DHAKA
DEPARTMENT 0F FINANCE
200 marks in the course of ACMA.
Class planning :
SL

Lecture Topics

Classes

1.

Definition, Tax administration in Bangladesh, Taxation and

equity, Tax incentives, Taxation and fiscal policy, classification of
Tax, Tax evasion and Tax avoidance

2.
3.

Advance Tax ( U/S-64 + Previous year refund +

TDS )

Customs Duty, VAT, Supplementary Duty, Turnover tax and

Excise Duty.
Mid-Term

4.

5.
6.
7.
8.

2-3
3
6th

Heads of income: - Salaries, Interest on Securities, Income from

house Property, Agricultural Income, Income from Business or
Profession, Capital gain and Income from other source.
QUIZ

4,5,7,8,9
11th

Set of losses and Carry forward of losses.

Tax Holiday.
Return : Who is to submit Income Tax Return, time to submit
Income Tax return, Consequence of Non- Submission of Return
Assessment Procedure

SL
9.
10.
11.
12.
13.
14.

Lecture Topics

10
12
12
12

Classes

Recovery of Tax
Penalty
Tax Refund
Appeal and Reference.
Offense and Prosecution.
Practical problem solution.

12
12
12
12
12
13,14

Final Examination

15th

Required Text :
Text Book :
Reference Book :

i) Income Tax Manual Part-I & II

ii) Summary of Taxation-MCCI
i) Taxes and Business Study-A Planning approach
By Myron, S, Shcoles
ii) The Economics of Taxation by Simon James &

UNIVERSITY OF DHAKA
DEPARTMENT 0F FINANCE
Cristopher Nobes
Policy for missed classes, quizzes and mid term examination : Students are expected
to attend all classes and to read assigned textual material prior to the class. A student
missing significant number of classes without valid reason may be dropped from the
course. No make up would be allowed for missed quizzes,class test & Midterm. Most
importantly you must remember that we practice zero tolerance for any kind of cheating
in the examination hall.