ADVANCED LEVEL CPA COURSES KASNEB COURSES SPECIALISATION PAPERS

CA34S1 Advanced Taxation

karani karani
Overview
Curriculum
  • 11 Sections
  • 52 Lessons
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7 Lessons
  1. Live Interactive Zoom Session
  2. TAXATION POLICY NOTES -MR KARANI
  3. TRANSFER OF PROPERTY NOTES- MR KARANI
  4. CROSS BORDER ISSUES NOTES-MR KARANI
  5. VALUE ADDED TAX NOTES-MR KARANI
  6. TAX PLANNING NOTES-MR KARANI
  7. BUSINESS INCOME NOTES
Topic 1
5 Lessons
  1. Taxation of Individuals
  2. CHAPTER 1 TAXATION POLICY NOTES
  3. 3RD SEP :COURSE OUTLINE REVIEW
  4. 7TH SEP : INTRODUCTION TO TAXATION(MR. KARANI EVENING CLASS)
  5. 8TH SUBTOPIC : TAXABLE CAPACITY OF TAX SYSTEMS
Topic 2
3 Lessons
  1. TRANSFER OF PROPERTY
  2. 14TH SEP TOPIC 2: TRANSFER OF PROPERTY
  3. 15TH SEP TOPIC: CAPITAL GAIN TAX
Topic 3
3 Lessons
  1. CROSS BORDER ISSUES
  2. 21ST SEP MON(EVENING CLASS) BY MR. KARANI - TOPIC: CROSS BOARDER ISSUES
  3. 22ND SEP TUE (EVENING CLASS) BY MR. KARANI - TOPIC: TAX POLICY
Topic 4
28 Lessons
  1. VALUE ADDED TAX NOTES- MR KARANI
  2. 23RD SEP WED(EVENING CLASS) BY MR. KARANI - TOPIC: VALUE ADDED TAX(SUBTOPIC: VAT ACT SUMMARY)
  3. 24TH SEP THUR(EARLY MORNING) BY MR. KARANI- TOPIC: STRANSFER OF PROPERTY
  4. SAMPLE QUESTIONS VAT
  5. 27TH SEP SUN( EARLY MORNING CLASS) BY MR. KARANI - TOPICS: CAPITAL GAIN TAX AND INTRO TO A NEW TOPIC: CROSS BOARDER ISSUES(SUBTOPICS: DOUBLE TAXATION AGREEMENT,TRANSFER PRICING RULES)
  6. 28TH SEP MON( EVENING CLASS) BY MR. KARANI - SUBTOPIC: V.A.T COMPUTATION PRT 1
  7. 28TH SEP MON( EVENING CLASS) BY MR. KARANI - SUBTOPIC: V.A.T COMPUTATION PRT 2
  8. 29TH SEP TUE (EARLY MORNING CLASS) BY MR. KARANI - SUBTOPIC: COMESA,EAC,TRANSFER PRICING
  9. 29TH SEP TUE(EVENING CLASS) BY MR. KARANI - SUBTOPIC: VAT COMPUTATIONS(NOVEMBER 2018 QUESTION 3(A)
  10. 3OTH SEP WED (EVENING CLASS) BY MR. KARANI - SUBTOPIC: VAT COMPUTATIONS(TIME OF SUPPLY)
  11. 1ST OCT THUR(EARLY MORNING CLASS) BY MR. KARANI - TOPIC: VAT(INTRODUCTION THEORY)
  12. 5TH OCT MON(EVENING CLASS) BY MR. KARANI - TOPIC:VAT (COMPUTATIONS)
  13. 6TH OCT TUE(EARLY MORNING CLASS) BY MR. KARANI - TOPIC:VAT (COMPUTATIONS)
  14. 7TH OCT WED (EVENING CLASS) BY MR. KARANI - SUBTOPIC: VAT AUDIT
  15. 8TH OCT THUR(EARLY MORNING CLASS) BY MR. KARANI - SUBTOPIC: VAT COMPUTATIONS
  16. 8TH OCT THUR(EVENING CLASS) BY MR. KARANI - TOPIC: BACK DUTY AND TAX INVESTIGATION
  17. 10TH OCT SAT(EVENING CLASS) BY MR. KARANI - TOPIC: CAPITAL GAINS (COMPUTATION)
  18. 11TH OCT SUN(EARLY MORNING CLASS) BY MR. KARANI - SUBTOPIC: VAT COMPUTATIONS(CONTINUATION)
  19. 12TH OCT MON(EVENING CLASS) BY MR. KARANI - TOPIC: TAX PLANNING
  20. TAX PLANNING NOTES-MR KARANI
  21. 13TH OCT TUE(EARLY MORNING CLASS) BY MR. KARANI - SUBTOPIC: BACK DUTY
  22. 13TH OCT TUE(EVENING CLASS) BY MR. KARANI
  23. BUSINESS INCOME NOTES -MR KARANI
  24. 14TH OCT WED(EVENING CLASS) BY MR. KARANI - TOPIC: CORPORATE TAX PLANNING PRT 1
  25. 14TH OCT WED(EVENING CLASS) BY MR. KARANI - TOPIC: CORPORATE TAX PLANNING PRT 2
  26. 15TH OCT THUR(EARLY MORNING CLASS) BY MR. KARANI - TOPIC: BACK DUTY COMPUTATIONS
  27. 26TH OCT MON(EVENING CLASS) BY MR. KARANI - TOPIC: BUSINESS INCOME
  28. 27TH OCT TUE(EARLY MORNING CLASS) BY MR. KARANI - TOPIC: TAX PLANNING
Topic 5
1 Lesson
  1. Customs and Excise Taxation
Topic 6
1 Lesson
  1. Tax Administration and Tax Procedures
Topic 7
1 Lesson
  1. International Taxation
Topic 8
1 Lesson
  1. Tax Planning and Management
Topic 9
1 Lesson
  1. Taxation of Specialized Transactions and Sectors
Topic 10
1 Lesson
  1. Emerging Issues in Taxation

CA34S1: Advanced Taxation is an Advanced Level paper in the KASNEB CPA qualification. It equips learners with advanced knowledge and practical skills required to interpret and apply tax laws in complex business and financial situations. The course focuses on advanced tax planning, tax compliance, international taxation, corporate taxation, and strategic tax advisory services while emphasizing ethical and professional conduct.

Key Topics Covered

  • Taxation of business income and specialized business activities
  • Partnership business
  • Admission of a new partner and retiring partners during the year
  • Conversion of partnerships into liability companies
  • Incomplete records pertaining to partnership businesses
  • Case law on taxation of partnership businesses
  • Limited companies
  • Taxation of companies, including holding company, subsidiaries, branches and related parties
  • Incomplete records pertaining to limited companies
  • Minimum tax
  • Shortfall tax computation
  • Taxation of dividends
  • Case law on taxation of limited companies
  • Rental income, including residential rent income, Commercial rent income and Real estate investment trusts (REITS)
  • Charitable institutions
  • Leasing entities, including hire purchase lease agreements
  • Co-operative societies, Saccos
  • Trade associations, amateur sporting association and clubs
  • Trust bodies, settlements and estates under administration
  • Financial institutions: Banks, insurance companies
  • Sea and air transport undertakings
  • Collective investment schemes
  • Professional, training, management, agency, and consultancy fees
  • Property developers and contractors
  • Taxation of extractive industries
  • Capital gain tax
  • Digital service tax
  • Application of relevant case law
  • Value added tax administration
  • Obligations of a taxable person and offences relating to VAT
  • Value added tax computation
  • Restriction of input tax claimable
  • Imported services and VAT withholding agents
  • VAT refunds and bad debt relief computation
  • VAT Accountant certificate
  • Value added tax automated assessments
  • I tax significance and application in value added tax administration
  • Application of relevant case law
  • Tax investigations
  • Tax fraud
  • Civil and criminal tax investigation
  • Events which may trigger an investigation
  • Back duty and in-depth examination
  • Customs and excise investigations
  • Negotiation for settlement: Tax amnesty, Tax Penalties and Enforcement for outstanding taxes
  • Types of tax audit and their significance
  • Application of relevant case law
  • Tax dispute resolution mechanism
  • Tax disputes
  • Stages of tax dispute resolution process
  • Tax dispute resolution process cycle
  • Legal framework and objectives of Alternative Dispute Resolution
  • Types of tax disputes eligible for Alternative Dispute Resolution
  • Benefits of Alternative Dispute Resolution
  • Parties to Alternative Dispute Resolution and their roles
  • Issues exempted from Alternative Dispute Resolution
  • Alternative Dispute Resolution agreement terms and timelines
  • Termination of alternative dispute resolution
  • Taxation of cross border activities
  • Distinction between trading in and trading with a country
  • Double taxation agreements; theory, design and application
  • Regional perspective with reference to the East African Community (EAC) and the Common Market for Eastern and Southern Africa (COMESA)
  • Most favored nation status
  • Nature, characteristics and significance of One Stop Border Posts (OSBPs)
  • Generalized system of preference and AGOA
  • Tax havens and treaty shopping
  • Tax information exchange agreements (TIEAS)
  • Transfer pricing: OECD guidelines
  • Application of relevant case law
  • Tax planning
  • Tax planning for individuals: By way of Tax-exempt activities, transactions that are allowable expenses and transactions attracting tax setoffs

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