JUR 3601 Tax and charge
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APPLIES TO ACADEMIC YEAR 2014/2015
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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 knowledge about Norwegaian legislation on taxation, including 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, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. 2013. Lærebok i merverdiavgift. 4. utg. Gyldendal juridisk
Gjems-Onstad, Ole. 2012. Norsk bedriftsskatterett. 8. utg. Gyldendal juridisk
Skaar, Arvid Aage, Tor S. Kildal. Bedriftsskatterett. Siste utgave. Gyldendal juridisk
Recommended reading
Books:
Gjems-Onstad, Ole og Tor S. Kildal. 2013. Merverdiavgift : spørsmål og svar. 6. utg. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. Skatterett : spørsmål og svar. Siste utgave. Gyldendal akademisk
Kildal, Tor S. 2012. Oppgaver i bedriftsskatterett : med løsninger. 5. utg. Gyldendal juridisk
Course outline
In-depth knowledge about Norwegian tax and charge rules, including:
- Ccapital and income taxation of individual taxpayers, including sole proprietorships
- taxation of private companies and other impersonal taxpayers
- Taxation of corporations and other non-personal taxpayers
- Taxation of company participants and shareholders
- Employers’ contribution
- Value-added tax
- Taxation of termination and liquidation and conversion of enterprises
- 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™.
Examination support materials at written examiniations are explained under examination information in the student portal @BI. Please note use of calculator and dictionary. https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx
Re-sit examination
A re-sit is possible in connection with the next ordinary examination in the programme.
Additional information