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"Higher Education for Every Qualified Person with Finance for Meritorious but Needy"
Contact Information
Email:
Office: Room No.
Office Hours: 08:30am-05:00pm (Except Friday & Govt. Holiday)
Contact: +88 02 8963523-27 | ExtClass Hours
Day
Consultation hours
Day
Time
Room
Time
COURSE DESCRIPTION:
In this course, students will be introduced to taxation with emphasis on the five sections of the
Income Tax Act and how these laws and regulations apply in the preparation of personal and
business tax returns.
COURSE OBJECTIVES:
The focus of the course will be on personal tax, and taxation for business income for a soleproprietorship or partnership. Students will research tax situations in addition to obtaining the
required forms using the government Internet sites. Corporate taxation will be covered in terms
of capital cost allowance, reconciliation of accounting income to taxable income, the small
business deduction
LEARNING OUTCOMES:
Exhibit sophisticated knowledge related to tax accounting rules and regulations and
analyze and resolve tax problems.
Identify, define, and resolve tax issues through their understanding, knowledge, and
application of research methods and databases.
TRANSFERABLE SKILLS:
Skills
Analyzing Information
Solve Problems
Compute
Calculate
Working With Other
Motivate People
Negotiate Agreements
Speak in Public
Communicate Verbally
Works,
REFERENCE BOOKS:
Bangladesh Income Tax: Theory & Practice, by Shil, Nikhil Chandra [et.al], 8th ed. Shams
Publications, Dhaka, 2014
EVALUATION:
Assignments+ Quizzes
Attendance+ DBC
Presentation+ Report Writing-1
10%
10%
10%
10%
15%
15%
30%
100%
Letter Grades
A
B
C
D
F
Grade Points
4.0
3.0
2.0
1
0.0
Marks
90-100
80-89
70-79
60-69
<60
PRESENTATION:
1. SCORING RUBRICS FOR PRESENTATIONS:
Category
Scoring Criteria
APPEARANCE
Presentation
Organization
35%
CONTENTS
65%
Speak in Public
Communicate Verbally
QUALITY
SLIDES
OF REPORT
WORKING WITH
OTHERS
&
Total
Two presentations are set for improving the communication skills as well as depth knowledge of
the subject. A final report towards the end of the course is compulsory to cover the subject matter
to reflect the topical contents. Each group for presentation comprises of three to five students.
Details of these presentations will be discussed in class.
COURSE CONTENTS:
Chapters
Chapter-1:
Topical Coverage
Definition of Tax,
Characteristics of Tax,
Objectives of Tax, Canons of
Taxation, Classification of Tax,
Case study/Review
Question/Exercise/Quiz
Schedule
(Introduction) Tax:
Definition, Feature
and Role
Chapter-2: Income
tax: Bangladesh
Context
Chapter -3:
Definition and
Characteristics of
Income and Capital
and Revenue
Receipts
Chapter-4:
Classification of
Income for Tax
Purpose and Tax
Holiday
Chapter-5: Assessee
and Residual Status
Chapter-6: Income
Tax Authorities
Chapter-7: Income
Year, Tax Year and
Tax Rate
Week 1
Week 2
Week 3
Short Questions: 10
Analytical Questions:
1, 4, 5(b), 6(a),
Week 4
Presentation Week
Week 6
Definition of Assessee,
Classification of Assessee,
Classification of Assessee on the
Basis of Residential Status,
Methods of determining
Residential Status, Residential
Status of Company, Incidence of
Taxation or Effect of Residential
Status,
Illustration-1
Short Questions: 1, 2
Analytical Questions:
1, 2
Week 5 (Two
Classes)
Week 7
Week 8
Illustration: Example 1,
Example 2.
Week 9 (One Class)
Presentation Week
Chapter-8: Tax
Assessment and
Collection
Chapter-9: Income
from Salary
Chapter-10: Income
from Securities
Week 10
Week 9 (Two
Classes)
Illustration-1,
Illustration-3,
Illustration-4,
Illustration-5,
Classification of Securities,
Grossing up of Interest,
Illustration-1,
Illustration-2,
Week 11
Week 11
QUESTIONS PATTERN:
The Questions in the First Term, Mid Term and Final Term will follow different levels of Blooms
Taxonomy:
classes for reasons beyond control (e.g. sickness) by you. Remaining absent in class in this
course without permission will be served with a notice of warning. Unexcused absences will lead
to reduced course grade, suspension from the course or dismissal from the course.
You must be punctual in attending classes. Coming late in a class will be penalized. Habitual late
comers may be suspended or dismissed from the course. Late submission of assignments etc.
will also be penalized by reducing the grade earned on the assignment.