KET.F6 - TAXATION – F6

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1. COURSE OBJECTIVES

The F6 Taxation aims at introducing candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses. Candidates are introduced to the rationale behind and the functions of the tax system. The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as personal income tax; corporate income tax; foreign contractor tax; and value added tax. Having covered the core areas of the basic taxes, the candidate should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations. To develop knowledge and skills relating to the tax system as applicable to individuals and businesses (domestic and foreign owned) operating in Vietnam.

 

2. COURSE CONTENTS 

 

No.	Contents	Time Allocation								Contribution to CLO
		Hour(s) on the class				Essays, exercise,  Assignments... (3)		Self-study with teacher’s tutorials (4)
		Lecture (1)		Practice, Seminar… (2)
1,2,3	Chapter 1 The Vietnamese tax system and its administration	6		4		6		17		1,8,9,10
	1.1 The overall function and purpose of taxation in a modern economy 1.2. Overall structure of Vietnamese tax system 1.3. The systems of registration and the making of returns 1.4. The submission of information and claims and the payment of tax liabilities 1.5 Transfer pricing 1.6. Penalties for non-compliance 1.7. Taxation examination
4,5,6	Chapter 2: Personal income tax	6		5		6		19		2, 8,9,10
	2.1. The scope of personal income tax (PIT) 2.2. Income subject to PIT 2.3. The comprehensive computation of monthly and annual taxable income and tax liabilities 2.4 The use of exemptions and reliefs in deferring and minimizing PIT liabilities
7,8.9	Chapter 3:  Corporate income tax	6		5		6		19		3, 8,9,10
	3.1. The scope of corporate income tax (CIT) 3.2. Profits subject to CIT 3.3. The comprehensive computation of CIT liabilities 3.4. The use of tax exemptions and reliefs in deferring and minimizing CIT liabilities
10	Midterm The Vietnamese tax system and its administration. Personal income tax.  Corporate income tax	2		1		2		3		1,2,3,8.9.10
11, 12,13	Chapter 4: Value added tax	6		3		6		15		4,6,7
	4.1. The scope of value added tax (VAT) 4.2. Bases and methods of calculation
14,15,16	Chapter 5: Taxation of foreign contractors	6		4		6		17		5,6,7
	5.1 The scope of the foreign contractor tax (FCT) regime 5.2. The computation of FCT liabilities
17,18	Chapter 6: Other topics	2		1		2		8		5,6,7
	6.1 Transfer price
	6.2 Double Taxation Avoidance Agreement
19,20	Review The Vietnamese tax system and its administration. Personal income tax. The scope of value added tax (VAT) Corporate income tax The computation of FCT liabilities Transfer price	2		1		2		6		1,2,3,4,5
Total (hour)			36		24		36		104

 

3. COURSE ASSESSMENT

- Score ladder: 10

- Type of assessment

 

Form		Content	Criteria	CLO	Proportion
Formative	Check attendance	Class participation	The number of attendances and participation in lesson	8,9,10	5%
	Check in class	Team assignments	Quick test, 30 minutes	8,9,10	5%
Summative	Mid-Term	Mid-term Test	Essay and Multiple choice questions	1,2,3,4,5,6,7	30%
	Final term	Final Test	Essay and Multiple choice questions	1,2,3,4,5,6,7	60%
				Total:	100%

 

 

• Types of assessment

 

• Requirement for assessment when suggesting assessment method

 

Value	Measure exactly what is needed to be measured (assessment criteria/factor should be correlative with knowledge/skills demonstrating in respective learning outcomes).
Reliability	Assessment from two teachers/lecturers who evaluate the same task of student or from one teacher/lecturer in different time.
Fairness	Students are provided information about assessment criteria. Scoring bases on specific criteria. Students are completely instructed knowledge, skills needed to meet assessment criteria.

 

• Assessment methods

 

Performance Based Outcomes	Demonstration, presentation, simultation, role play, work sample, performace test (Trình diễn, thuyết trình, mô phỏng, đóng vai, bài kiểm tra mô phỏng công việc thực tế, thi đánh giá năng lực)	Project, lab test, fieldwork, thesis, practicum, portfolios (Dự án, thực hành ở phòng lab, đi thực địa, luận văn, rèn luyện nghiệp vụ, hồ sơ)
Knowledge Based Outcomes	MCQs, short essay questions, posters (Thi trắc nghiệm, viết bài luận ngắn, posters)	Case studies, long essay questions, critiques, journal/blogs (Nghiên cứu tình huống, viết bài luận dài, bài phê bình, bài báo/blog)
	Low Order Thinking Skills (Kỹ năng tư duy cấp độ thấp)	High Order Thinking Skills (Kỹ năng tư duy cấp độ cao)

SUITABLE ASSESSMENT METHODS (knowlegde)

Remember	Understand	Apply	Analyse	Evaluate	Create
MCQ	MCQ	Open questions (allow to use materials)	Case study	Evaluate published articles	Create product model
Standardized test	Fill in the blank	Group project	Presentation	Evaluation essay	Thesis, dissertation, poster
Quiz	Quiz	Practice, experiment	Project	Evaluate problems	Compose
			Summarize book, documentary	Speaking test	Business model
				Case study	Start-up