REV 3611 Business Taxation

APPLIES TO ACADEMIC YEAR 2012/2013

REV 3611 Business Taxation

Responsible for the course
Sanaz Ormaz Ferdowsi

Department
Department of Accounting - Auditing and Law

Term
According to study plan

ECTS Credits
20

Language of instruction
Norwegian

Introduction
This course is part of the statuary curriculum for approval as a registered public accountant.

Learning outcome
Acquired knowledge
This course should provide the students with good knowledge of the framework for the tax part for the auditing profession and of the theory and legal regulations of this subject. This includes professional ethical and moral considerations.

Acquired skills
The students should be able to participate in the statuary auditing of statements in accordance with legal requirements.

Reflection
Develop a consciousness about the importance of loyal compliance with the tax regulations.

Prerequisites
The first two years of the program or equivalent.

Compulsory reading
Books:
Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal akademisk
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 akakemisk

Recommended reading
Books:
Gjems-Onstad, Ole, Tor S. Kildal. 2011. Skatterett : spørsmål og svar. 7. utg. Gyldendal akademisk
Kildal, Tor S. 2009. Oppgaver i bedriftsskatterett : med løsninger. 4. utg. Gyldendal Akademisk
Skaar, Arvid Aage, Tor S Kildal. 2009. Bedriftsskatterett. 11. utg. Gyldendal akademisk

Course outline
  • Concepts and interpretation rules
  • The tax assessment administration and tax payment system
  • Individual taxation
  • Inheritance tax, employers’ contribution, value-added tax, document duty, registration fee
  • Business taxation (trade); depreciation, appropriation in the tax accounts
  • Taxation of private limited companies and shareholders
  • Taxation of partnerships and partners
  • International tax law
  • Transformation and reorganization of companies

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. Teaching is based on 120 lecturing hours, 52 hours in the autumn and 68 hours in the winter/spring.

A teaching plan for the term with reference to the curriculum is distributed at the beginning of each term. In the spring term, there is a voluntary trial exam, and the students' answers are evaluated and marked.
Recommended use of hours:
Activity
Hours
Participation in teaching sessions
120
Preparation for teaching sessions
80
Self-tuition/reading litterature
160
Own work on cases/exercises
164
Examination
6
Recommended total use of time
530


    Examination
    A six-hour written exam concludes the course.

    Examination code(s)
    REV 36111 - written exam, counts for 100% of the grade in REV 3611 Business Taxation, 20 credits.

    Examination support materials
    Norges Lover, Skattelovsamlingen and the BI-approved exam calculator. TEXAS INSTRUMENTS BA II Plus™

    Examination support materials at written examinations are specified under exam information in our web-based Student Handbook. Please note the use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids

    Re-sit examination
    A re-sit is held every semester

    Additional information
    In this course, the grade C or better is required for candidates who seek approval as a registered auditor (registrert revisor).

    Semester

    Oversettelser