TAX 423: Tax Management and Practice II

Learning Outcomes

At the end of the course, the students should be able to:

1. describe managing a tax practice, appeal procedures and recovering procedures;
2. explain repayment of tax, collection procedures, assessment procedures and examination of accounts and returns;
3. describe the professional ethics of tax practitioners and administrators;
4. Illustrate the principles of business management and tax laws; and
5. Define tax practitioners and tax administrators.

Course Contents

Managing a tax practice. Appeal Procedures in details. Recovering procedures, repayment of tax, collection procedures. Assessment procedures, examination of accounts and returns. Professional Ethics of tax practitioners and administrators. Principles of business management to be reviewed in tax practice. Tax practitioners and the tax laws.