DEVELOPING A PROFESSIONAL ORGANIZATION KENYA REVENUE AUTHORITY

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DEVELOPING A PROFESSIONAL ORGANIZATIONKENYA
REVENUE AUTHORITY

• A Presentation to the WCO Conference on
  Developing the Relationship between WCO,
  Universities and Research Establishments
• Brussels - March 2006

Creck Buyonge, S.M.A. Analo, Sophia G. Abuga,
Miriam M. Sila, David Widdowson
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CURRICULUM STREAMS
MANAGEMENT CUSTOMS DOMESTIC TAXES
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OFFICER DEVELOPMENT
Graduate Certificate Level
Graduate Diploma Level
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Customs Stream

• Basic Concepts of International Trade
• Import, Export, Transit, Transhipment,
  Warehousing, Manufacture in Bond, Free Trade
  Zones, Temporary Importation, Supply Chain
  Logistics
• International Trading Community
• Traders, Carriers, Forwarders, Express Carriers,
  Clearing Agents, Facility Operators (e.g. Port,
  Airport, Warehouse), Stevedores, Providores

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Customs Stream

• Border Management
• Principles of Customs Control - Report and
  Clearance of Vessels, Aircraft, Vehicles and
  Trains Report and Clearance of Goods, including
  General Air, Sea, Road and Rail Cargo, Express
  and Postal Items Passenger Control
• Prohibitions and Restrictions
• Duties and Taxes
• Including Duty Relief, Rebates, Refunds,
  Remissions, Drawback and Security Bonds

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Customs Stream

• Introduction to International Customs Law
• National Customs Law
• History of Customs
• Current Issues for Customs
• International Organizations, including WTO and
  WCO
• HS Convention (Tariff 1)
• WTO Valuation Agreement (Valuation 1)

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Customs Stream

• Revised Kyoto Convention Principles and
  Structure
• Regional Initiatives
• SADC, COMESA, EAC, WCO ESA
• International Trade Transactions
• Rules of Origin Preferential and
  Non-Preferential
• Road transport/Motor vehicle registration

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Domestic Taxes Stream

• Economics of Taxation
• Role of Taxation and Fiscal Policy in Directing
  and Supporting National and Regional Economies
• Taxpaying Community
• Individuals, Sole Proprietors, Partnerships,
  Companies, Excise Manufacturers, Not-For-Profit
  Organizations

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Domestic Taxes Stream

• Financial Accounting
• Accounting Principles and Concepts, Preparation
  of Financial Statements, Interpreting Financial
  Statements, etc..
• Commercial Transactions

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Domestic Taxes Stream

• Taxation Accounting
• Taxpayer Records including Incomplete Records,
  Incorporated and Other Business Organizations
  Preparation of Statement of Affairs, Determining
  Assessable Income, etc.
• Introduction to International Taxation Agreements
  and Conventions
• Liability of Non-Residents and Double Taxation
• National Taxation Law

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Domestic Taxes Stream

• History of Taxation
• Current issues in Taxation
• Income Tax Law and Practice
• Tax Accounting Principles, Basis Period, Records
  Management, Income From Employment, PAYE, Rental
  Income, Stamp Duty, Licensing, Deductions,
  Retirement Benefit Schemes, etc..

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Domestic Taxes Stream

• VAT Law and Practice Scope and coverage,
  Principles and Mechanics, Charge to Tax,
  Allowable and Non-Allowable Deductions
• Excise Law and Practice Tobacco, Petroleum,
  Alcohol, Other Excisable Products

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Management Stream

• Organizational Responsibilities
• Organizational Structure
• Overarching Legislation
• Accountability, Ethics and Integrity
• Corporate Planning and Reporting
• Financial Budgetary Management (Including
  Management Accounting)

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Management Stream

• Personnel Management
• Stakeholders
• Client Service
• IT Systems
• Business Communication Skills
• Supervisory Skills

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Management Stream

• Decision Making
• Regional Organizations and Agreements
• Principles of Compliance Management
• Risk Management
• Introduction to Audit, Investigation, Offences,
  Sanctions and Prosecution

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Key Concepts

• Developing the Total Revenue Officer
• Knowledge, Skills and Competencies
• Core and Specialised
• Multi-disciplined graduate recruitment
• Further developing serving officers and graduate
  recruits
• Management and technical elements