JUR 3601 Tax and charge
Responsible for the course Roy Kristen Kristensen
Department Department of Accounting - Auditing and Law
Term According to study plan
ECTS Credits 15
Language of instruction Norwegian
Introduction This course is part of the statutory curriculum for approval as a Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants).
Learning outcome Acquired knowledge The course will give the students in-depth knowledge about the Norwegian legislation on business taxation, in addition to VAT and employers' national insurance contributions.
Acquired skills The students should be able to produce annual taxation reports for accountable and non-accountable businesses. The students should also be able - with reference to actual legislation - to address and discuss definite issues regarding taxation, VAT and national insurance. The students will also have basic knowledge regarding personal taxation.
Reflection On completion of the course the students should be conscious of the importance of accurate tax and VAT reporting.
Prerequisites The course requieres knowledge corresponding to following courses or eqivalent:
BØK 3411 Finance and Managerial Accounting I, BØK 3421 Finance and Managerial Accounting II, BØK 3531 Financial Accounting and Financial Statement Analysis, BØK 3541 Managerial Accounting and Control.
Compulsory reading Books: Gjems-Onstad, Ole, Tor S. Kildal. 2009. Lærebok i merverdiavgift : merverdiavgiftsloven 2009. 3. utg. Gyldendal akademisk
Gjems-Onstad, Ole. 2012. Norsk bedriftsskatterett. 8. utg. Gyldendal akademisk
Skaar, Arvid Aage og Tor S. Kildal. 2012. Bedriftsskatterett. 12. utg. Gyldendal akademisk
Other: Gjems-Onstad, Ole (red). Skattelovsamlingen. Siste utgave. Gyldendal Akademisk
Recommended reading Books: Gjems-Onstad, Ole og Tor S. Kildal. 2009. Merverdiavgift : spørsmål og svar : merverdiavgiftsloven 2009. 5. utg. Gyldendal akademisk
Gjems-Onstad, Ole, Tor S. Kildal. 2011. Skatterett : spørsmål og svar. 7. utg. Gyldendal akademisk
Kildal, Tor S. 2012. Oppgaver i bedriftsskatterett : med løsninger. 5. utg. Gyldendal akademisk
Course outline In-depth knowledge about Norwegian tax and charge rules, including:
-
capital and income taxation of individual taxpayers, including sole proprietorships
-
taxation of private companies and other impersonal taxpayers
-
taxation of partners and shareholders
-
employers’ contribution
-
value-added tax
-
inheritance duty
- the tax and charge administration
Computer-based tools Computer-based tools are not used in this course.
Learning process and workload The course is taught in teaching sessions over two terms. The students are enrolled in each semester, named JUR 3602 and JUR 3603. Teaching is based on 90 lecturing hours. Curriculum proposals and suggested exercises are distributed each term.
Activity |
Use of time |
Participation in teaching sessions |
90 |
Preparation for teaching sessions |
60 |
Self-tuition/reading literature |
120 |
Own work with cases/exercises |
120 |
Examination |
6 |
Recommended use of time |
396 |
BI Nettstudier In BI Nettstudier the teaching sessions are carried out in modules. Furthermore, exercises for submission and marking are used (not obligatory), which gives the students continuous opportunity to test their own comprehension of the subjects.
Activity |
Use of time |
Participation in teaching sessions |
90 |
Preparation for teaching sessions |
30 |
Exercises for submission |
90 |
Self-tuition/reading litterature |
90 |
Own work with cases/exercises |
90 |
Examination |
6 |
Recommended use of time |
396 |
Examination A six-hour individual written examination after the spring term completes the course.
Examination code(s) JUR 36011 - Written exam, which accounts for 100% of the grade in the course JUR 3601 Tax and charge, 15 ECTS.
Examination support materials Legislative texts laws and regulations, Tables og interest and annuity and BI-approved calculator TEXAS INSTRUMENTS BA II Plus™.
Exam aids at written examinations are explained under exam information in our web-based Student handbook. Please note use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids
Re-sit examination A re-sit is possible in connection with the next ordinary examination in the programme.
Additional information
|