Course Outline
Semester: Summer-2014
Course Code: ACC 3301
Course
Title: Taxation
Department of Business Administration
Northern
University Bangladesh
Dear Students,
Welcome to the new course,
“Taxation”. You are at the end of BBA program in NUB. All of you have some
talents and you are to discover yourself. I hope you will try your best to be
succeeded in your life with NUB. I hope this new course will give you more interest
and pleasure. Thanks to all for taking
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Chapters
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Contents
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Meaning,
Nature, characteristics, canon of taxation, classification of taxation, role of tax, tax
system in Bangladesh, historical background, impact of taxation, Income tax
ordinance-1984, income, revenue, assessee, residential status, income tax
authorities, Income year, tax year, tax rate, TIN, payment of tax before
assessment, heads of income etc.
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Salary,
element of salary, provident fund, salary head, problem, tax rebate, tax
credit income, solutions etc.
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Interest
on securities, basis of taxation, deduction of tax at source, grossing up of
interest, Bond washing, etc.
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Introduction,
condition of assessment, allowable expenses, non-allowable expenses, house
property exempted from tax, aids to perception etc.
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Introduction,
definition of agricultural income, partly agricultural income, partly
business income, rate of depreciation, etc.
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Meaning,
definition of business and profession, allowable deductions, non-allowable
expenses, methods of keeping accounts, definition of depreciation, condition
of fulfillment, basis of charging depreciation etc.
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Introduction,
definition of capital gain, conditions to be taxable, tax rate, capital loss
etc.
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Value
added tax, gift tax, assessment of individuals, assessment of partnership
etc.
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Suggested Reading:
1. Dr. Manjur Morshed Mahmud
& Others, Taxation in Bangladesh-Theory and Practice, Padma Prokashoni, 11th
Edition.
2.
GOB ( Govt. of Bangladesh), Income
Tax Manual, Part 1& 2- Income Tax Ordinance, 1984.
3.
ICAB, Study Manual on Taxation.
Notes:
Out
of total 24 classes, 12 classes will be held before Mid Term and 12 classes
will be held after Mid Term.
You
are to communicate with CR for any additional
information.
Last
class will be regarded as a “Farewell Class”.
Other Instructions
►Marks Distribution◄
Class Test/Tutorial 10 Marks
Class attendance 05 Marks
Class Assignment &
Performance 05 Marks
Mid Term Exam 30 Marks
Final Exam 50
Marks
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Total 100
Marks
♫ About Class Test:
♥ Total two (2) class tests will be
taken in this semester
♥ If time is short only one class
tests will be taken in this semester
♥ Each class test will bear 10
marks.
♥ Average of the class tests will be
counted.
♥ Class tests will be held at class
time in the class room.
♫ About Class Assignment and class performance:
♥ At least two assignments will be
taken.
♥ If time is short only one
assignment will be taken.
♥ Assignments must be submitted in
own handwriting.
♥ If assignment is submitted after
deadline his/her marks will be deducted.
♥ Assignments are to be submitted
through CR.
♫ About Mid
Term & Final Exam:
♥ 20 Marks for Quiz test both in Mid Term and in
Final exam.
♥ First 15 minutes for Quiz
test and you are to
return it to invigilator.
♥ Without Admit Card no one is
allowed to take part in the exam.
♥ Mobile, bags etc. are strictly
prohibited to bring in the exam hall.
♥ If any copying or any illegal
activities are found, he/she may be expelled
by the Invigilator/course
teacher.
Course instructor:
Rashel Sheikh,
Senior Lecturer of Accounting,
Department of Business
Administration, NUB, Khulna.
Mobile # 01919-890193
e-mail: rashelsheikh@yahoo.com
Face book: Rashel Sheikh
My website: http://rashelsheikh.blogspot.com/
“Purity in work and trying for better is the power
of true success.”- R. Sheikh.
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