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This guide reviews :- The basics of taxation;- The different types of tax;- Entries relating to the various taxes; - Basic concepts of customs and excise duties;- VAT-taxable transactions and taxable persons;- Calculation of tax and VAT payable by the taxpayer on each taxable transaction;- Entries relating to VAT collected (invoiced), VAT deductible (recoverable) and balance payment and reimbursement; - Types of duties and calculations of duties payable by the taxpayer or debtor;- Entries relating to customs and excise duties;- Tax procedures for major tax operations (taxation, collection and…mehr

Produktbeschreibung
This guide reviews :- The basics of taxation;- The different types of tax;- Entries relating to the various taxes; - Basic concepts of customs and excise duties;- VAT-taxable transactions and taxable persons;- Calculation of tax and VAT payable by the taxpayer on each taxable transaction;- Entries relating to VAT collected (invoiced), VAT deductible (recoverable) and balance payment and reimbursement; - Types of duties and calculations of duties payable by the taxpayer or debtor;- Entries relating to customs and excise duties;- Tax procedures for major tax operations (taxation, collection and control) and tax litigation;- Basic concepts relating to tax declarations, tax collection, assessment of customs and excise duties and collection of customs and excise duties.
Autorenporträt
NAKIGULA MATTHIEU Bin Nabugera Congolais de père et de mère. Né à LEMERA le 10 Janvier 1993, en collectivité chefferie des BAFULIRU en Territoire d¿Uvira, province du Sud-Kivu en RDC. Marié, fils d¿un Taxateur et d¿une cultivatrice. Licencié en sciences économiques, option économie monétaire à l'Université de LUBUMBASHI. Actuellement professeur.