APPLIES TO ACADEMIC YEAR 2016/2017
JUR 3601 Tax and charge
Responsible for the course
Roy Kristen Kristensen
Department of Law
According to study plan
Language of instruction
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).
The course will give the students knowledge about Norwegaian legislation on taxation, including in-depth knowledge about the Norwegian legislation on taxation of persons and business taxation of companies and private enterprises, in addition to VAT and employers' national insurance contributions. This includes tax on capital and tax on income, as well as taxation of capital owned by companies.
Furthermore, this includes transactions related to ownership and equity, termination and liquidation of companies and how to determine tax values of possessions received as gifts or inheritage.
Regulation regarding the taxation system, tax payment and overriding of the tax return, is also included.
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.
- Taxation of persons, including tax deductions
- Define taxable income, deductable costs and correct tax period for common business income (sole proprietorships, limited companies and partnerships)
- Calculate tax cost and payable tax for limited companies
- Produce tax base for owners of private limited companies, partnerships and sole proprietorships
- Handle taxable conversion of sole proprietorship to private limited company
- Consider taxable effects of transfer of business
- Consider the VAT effects of a business
- Handle common VAT transactions
On completion of the course the students should be conscious of the importance of accurate tax and VAT reporting. Have basic understanding of aspects regarding tax planning and be able to make ethic reflections in this area.
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.
Fallan, Lars. Innføring i skatterett. Siste utg. Gyldendal akademisk
Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. Lærebok i merverdiavgift. Siste utgave. Gyldendal juridisk
Gjems-Onstad, Ole. Norsk bedriftsskatterett. Siste utgave. Gyldendal juridisk
Gjems-Onstad, Ole og Tor S. Kildal. Merverdiavgift : spørsmål og svar. Siste utgave. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. Skatterett : spørsmål og svar. Siste utgave. Gyldendal akademisk
Knowledge about Norwegian tax and charge rules, including
- Capital and income taxation of individual sole proprietorships and private companies
- Value-added tax
- Equity transactions and other transactions with the owners that can lead to taxation
- Taxation of termination of sole proprietorships and liquidation of enterprises and conversion of companies
- Employers’ contribution
- The basic rules concerning capital and income taxation of personal taxpayers
- Capital taxation of privat companies and partnerships
- Relevant regulations on tax deductions
- Main principles on how to determine tax values of possessions received as gifts or inheritage
- Tax planning and ethical reflections
- Basic knowledge about the tax and charge administration
- Central regulation on administrative changes of a person's or company's tax report
Computer-based tools are not used in this course.
Learning process and workload
The course is taught in the spring term. Teaching is based on 90 lecturing hours. Curriculum proposals and suggested exercises are distributed each term.
|Activity||Use of time|
|Participation in teaching sessions||
|Preparation for teaching sessions||
|Own work with cases/exercises||
|Recommended use of time||
In course delivery as online courses or evening classes, will lecturer, in collaboration with the Academic Services Network and evening studies, organize an appropriate combination of digital and class room teaching. Online students are also offered a study guide, which will help progression and overview. Total recommended amount of time for completion of the course also applies here.
A six-hour individual written examination concludes the course.
JUR 36012 - 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 exam calculator.
Examination support materials at written examinations are explained under examination information in the student portal @bi. Please note use of calculator and dictionary in the section on support materials (https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx).
Re-sit examination is offered every term.
Please note! Examiniation code is changed from JUR 36011 to JUR 36012.