Business Taxation Course

Tax ZOOM Class Recordings

3 Parts

Session 01 Starting With Taxation

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Session 02 Income TAX

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Session 03 Income TAX Return D1 & D2

Course Structure

3 Parts

Introduction to Course

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Course Syllabus

0.96 MB

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Tax Returns

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01. Introduction to Taxation

11 Parts

1.1 Introduction to Taxation

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1.2 Types of Taxation

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1.3 Introduction to Income Tax

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1.4 Terms used in Income Tax

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1.5 Structure of IRD

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1.6 Acts and Directives Regulating Tax

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1.7 Features of Income Tax

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1.8 Concept of Income Year

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1.9 Tax Exempt Organization

1.10 Residency Status for Company

1.11 Firm vs Company

Budget Update 2081-82

5 Parts

Introduction to Budget FY-2081-82

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Changes in Income Tax

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Changes in Value Added Tax

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Scheme in Budget 81-82

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Budget Conclusion

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02. Taxpayer Registration

1 Parts

2.1 Tax Registration

03. Businesses as per Tax

6 Parts

3.1 Presumptive Tax payer D-01

3.1.1 D-01 Tax return practice

3.2 Turnover Based Tax payer D-02

3.2.1 D-02 Tax Return Practice

3.2.2 Annex 10 and Annex 13 in D-02 Tax Return

3.3 Other Tax payers D-03

04. Calculation Taxable Income

3 Parts

4.1 Calculation of Taxable Income

4.2 Allowable Expenses

4.3 Cost of Trading stock

05. Depreciation

5 Parts

5.1 Depreciation Basics

5.2 Depreciation Calculation

5.3 Depreciable in Tax Return

5.4 Depreciable Disposal Assets Profit and loss Recording

5.5 Repair and Maintenance

06. Deductions & Tax Liability Calculation

5 Parts

6.1 R&D and PCE

6.2 Condition For General Deduction

6.3 Reduction from Taxable income

6.4 Tax Rates & Concession for Entities

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6.5 Calculation of Tax Liability

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07. D-03 Tax Return Practice

8 Parts

7.1 D-03 Tax Return

7.2 D-03 Annex 5 (PART 1)

7.3 D-03 Annex 5 (Part 2)

7.4 Schedule of Administrative Expenses in DO3 Return

7.5 Schedule of Annual Tax liability and Return in D03 Return

7.6 Annex 10 Descipton in D03 Returns

7.7 Conclusion of D03 Annex 10 and 5

7.8 Annex 13 Description in D03 taxation

08. Tax Rates for Other

6 Parts

8.1 Tax on the sale of land and Building

8.2 Tax on the sale of securities

8.3 Tax rate for Cooperatives

8.4 Set-Off & Carry Forward of Losses

8.5 Practice Template (1.1)

8.6 Business Concession (1.3 Practice)

09. Installment & Annual Tax

10 Parts

9.1 Installment or Estimated Tax

9.2 Installment Tax

9.3 Rate of Installment Tax

9.4 Estimated Tax Return

9.5 Failure to Comply with ETR

9.6 Annual Tax Liability & Return

9.7 Failure to Submit Return & Pay Tax

9.8 Fines and Penalties (1.4 Practice)

9.9 Tax Clearance Certificate

9.10 Tax Refund

10. Miscellaneous Topic

3 Parts

10.1 Misc. (Fines & Punishment)

10.2 Misc. (TAX Recovery)

10.3 Misc. (Basics of Accounting)

11. Tax Deducted at Source

11 Parts

11.1 Introduction to TDS

11.2 Principles Related to TDS

11.3 Calculation of TDS

11.4 TDS on Rent & Lease

11.5 TDS on Transportation

11.6 TDS on Commission

11.7 TDS on Dividend

11.8 TDS on Contract

11.9 TDS on Royalty

11.10 TDS on Other Services

eBook: TDS Rates for 81-82

1.47 MB

12. TAX Calculation for Employees & Firm

4 Parts

12.1 TAX Calculation for Employees & Firm

12.2 Inclusion & Exclusion in Income

12.3 Quantification of Facilities

12.4 Calculation of TAX & TDS

13. TDS Payment & ETDS Filing

5 Parts

13.1 TDS Payment Methods

13.2 TDS Payment

13.3 ETDS Return

13.4 ETDS Return Filing

13.5 Final Withholding Tax

14. Value Added Tax

9 Parts

14.1 Value Added Tax (VAT)

14.2 Illustration of VAT

14.3 TAX, VAT Registration Basics

14.4 VAT Registration to Cancellation

14.5 VAT Exempt Goods & Service

14.6 Exempt vs Zero Rated Tax

14.7 Taxable Value

14.8 VAT Input & Output

14.9 VAT Calculation on Different Conditions

15. Vat Return, Payment & Miscellaneous

16 Parts

15.0 VAT Return Warm-up

15.1 Identification of Invoices

15.2 Vat Invoices & e-Billing

15.3 Debit & Credit Note

15.4 Fraudulent Act

15.5 Purchase Register

15.6 Sales Register

15.7 Tax Credit

15.8 Specific Issues

15.9 Vat Return & Payment Overview

15.10 VAT Return Process

15.11 Fine, Penalties & Refund

15.12 Miscellaneous in VAT

15.13 Excise Duty

15.14 Import Process & Custom Duty

Certification Test

9 Questions

15 Min

Passed grade: 70/100

Attempts: 0/

Custom and Excise Duty

2 Parts

Custom Duty

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Excise Duty

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E-Books

18 Parts

1.1 Introduction to Taxation

Introduction
Types of Taxes
Taxation Glossary
Inland Revenue Department (IRD)
Acts and Directives
Income Year
Tax Exempt Organization
Residency Status

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1.2 Tax Registration

Personal PAN
Business PAN

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1.3 Taxation for Different Businesses

Presumptive Tax Payers (D-01)
Turnover Based Taxpayer (D-02)
Other Taxpayers (D-03)

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1.4 Calculation of Taxable Income

Taxable Income
Inclusion In Income
Allowable Expenses
- Interest Expenses
- Cost of Trading Stock
- Depreciation Expenses
- Repair and Improvement Expense
- Pollution Control Cost
- Research and Development Cost
- General Expenses
Expenses not allowed
Reduction from Income Tax

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1.5 Rate of Taxation

Rate @ 20%
Rate @ 25%
Rate @ 30%
Business Concession
Tax on Sale of Land and Building
Tax on Sale of Securities
Tax rate for Cooperatives
Set-off and carry forward of losses

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1.6 Installment and Annual Tax

Installment Tax
Estimated Tax Return (ETR)
Failure to comply with ETR
Annual Tax Liability and Return
Failure to Submit Tax and Pay Return
Tax Clearance Certificate
Tax Refund

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1.7 Fees Punishment and Offences

Fines and Punishment
Tax Recovery

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1.8 Miscellaneous

Basis of Accounting
Change in Control

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2.1 Tax Deducted at Source (TDS)

TDS Intro
Principle Related to TDS
Calculation of TDS
TDS on Rent
TDS on Transportation
TDS on Commission
TDS on Dividend
TDS on Contract
TDS on Royalty
TDS on Other Services

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2.2 TDS Calculation of Employee

Inclusion in Income
Not Included in Income
Quantification of Facilities
Tax Calculation of Employees
E-TDS Return Intro
E-TDS Return Filing Process
Payment of TDS
Adjustment with Income Tax
Concept of Final Withholding Tax

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3.1 VAT Introduction

VAT Intro
Illustration on how VAT works

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3.2 VAT Registration

PAN Registration v/s VAT Registration
Criteria for VAT Registration
VAT Registration Process
Compulsory Temporary Registration
Voluntary Registration
Registration Certificate
Tax Plate
Fines and Penalties
Cancellation of Registration

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3.3 VAT Attractive and VAT Exempt Goods

Intro on VAT Exempt and VAT Attractive Goods
Items in Schedule 1
Exempt v/s Zero Rated Tax
Taxable Value
Taxable Value in Different Circumstances

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3.4 Tax Invoices

Normal Tax Invoices
Abbreviated Tax Invoices
VAT Invoice During Purchases
Electronic Billing
Debit and Credit Note
VAT Account
Purchase and Sales Register
Related Fines and Penalties

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3.5 Input and Output VAT

Input VAT and Output VAT
Calculation of VAT
VAT on Import on Goods
VAT on Import of Service
Calculation During Under invoicing
VAT Receivable from Government Organizations

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3.6 Tax Credit

Input Tax Credit
Types of Tax Credit
- Full Tax Credit
- Partial Tax Credit
- Proportionate Tax Credit
- No Tax Credit
- Other Special Issues

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3.7 Filing and Payment of VAT

VAT Return and Payment
Tax Period
VAT Return Process
Debit and Credit Adjustment
VAT Refund

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3.8 Miscellaneous

Marked Price to be VAT Inclusive
Relation with Income Tax
Preparation of VAT Reco
Preparation of Annex 13
Tax Officer
Collection of VAT in Arrears

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Taxation Practice Templates

13 Parts

1.1 Tax Calculation for Different Businesses

Practice how to calculate Tax for:
- D-01 Return Filers
- D-02 Return Filers
- Company (D-03)
- Proprietorship Firm (D-03)

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1.2 Calculation of Taxable Income

Practice to calculate the income on which tax is calculated by considering following aspects:
- Inclusion in Income
- Deduction of Expense from Income
- Expenses Not allowed to be Deducted

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1.2.1 Financial Statement

1 MB

1.2.2 Income Tax Return Filing Practice

1 MB

1.3 Business Concession

Practice how to calculate correct tax rate for different business for whom concession is available like:
- Agricultural Business
- Special Industry
- Manufacturing Business
- Tourism Industry
- Micro Industry
- Startups

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1.4 Fines and Penalties

Learn and Practice different Fines, Interest and Penalties related to Income Tax, VAT and TDS.

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2.1 Tax Deducted at Source (TDS)

Practice the Calculation, Accounting and Payment of TDS along with Filing of TDS return.

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2.2 TDS Calculation for Employees

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3.1 Purchase Invoices

Learn and Practice different types of purchase bills.

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3.2 Expense Invoices

Learn and Practice different types of Expense Invoices

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3.3 Fixed Assets Invoice

Learn and Practice Different fixed asset bills

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3.4 Sales Invoice

Learn and Practice Different Sales Invoices

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3.5 VAT Calculation

Learn and Practice VAT calculation through different Purchases, Import and Sales related to VAT along with Payment of VAT and Filing VAT Return

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Income Tax [Instructor Only]

8 Parts

Introduction to Taxation

Introduction
Types of Taxes
Taxation Glossary
Inland Revenue Department (IRD)
Acts and Directives
Income Year
Tax Exempt Organization
Residency Status

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Tax Registration

Personal PAN
Business PAN

40.37 KB bytes bytes MB

Taxation for Different Businesses

Presumptive Tax Payers (D-01)
Turnover Based Taxpayer (D-02)
Other Taxpayers (D-03)

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Calculation of Taxable Income

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Rate of Taxation

Rate @ 20%
Rate @ 25%
Rate @ 30%
Business Concession
Tax on Sale of Land and Building
Tax on Sale of Securities
Tax rate for Cooperatives
Set-off and carry forward of losses

40.37 KB bytes bytes MB

Installment and Annual Tax

Installment Tax
Estimated Tax Return (ETR)
Failure to comply with ETR
Annual Tax Liability and Return
Failure to Submit Tax and Pay Return
Tax Clearance Certificate
Tax Refund

40.37 KB bytes bytes MB

Fees Punishment and Offences

Fines and Punishment
Tax Recovery

40.37 KB bytes bytes MB

Miscellaneous

Basis of Accounting
Change in Control

40.37 KB bytes bytes MB

TDS [Instructor Only]

4 Parts

Introduction to TDS

TDS Intro
Principle Related to TDS
Calculation of TDS

40.37 KB bytes bytes MB

TDS on Different Services

TDS on Rent
TDS on Transportation
TDS on Commission
TDS on Dividend
TDS on Contract
TDS on Royalty
TDS on Other Services

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TDS Deduction of Employees

Inclusion in Income
Not Included in Income
Quantification of Facilities
Tax Calculation of Employees

40.37 KB bytes bytes MB

E-TDS Return and Payment

E-TDS Return Intro
E-TDS Return Filing Process
Payment of TDS
Adjustment with Income Tax
Concept of Final Withholding Tax

40.37 KB bytes bytes MB

VAT [Instructor Only]

8 Parts

Introduction to VAT

VAT Intro
Illustration on how VAT works

40.37 KB bytes bytes MB

VAT Registration for Business

40.37 KB bytes bytes MB

VAT Attractive and Exempt goods

Intro on VAT Exempt and VAT Attractive Goods
Items in Schedule 1
Exempt v/s Zero Rated Tax
Taxable Value
Taxable Value in Different Circumstances

40.37 KB bytes bytes MB

Input and Output VAT

Input VAT and Output VAT
Calculation of VAT
VAT on Import on Goods
VAT on Import of Service
Calculation During Under invoicing
VAT Receivable from Government Organizations

40.37 KB bytes bytes MB

Tax Invoices

Normal Tax Invoices
Abbreviated Tax Invoices
VAT Invoice During Purchases
Electronic Billing
Debit and Credit Note
VAT Account
Purchase and Sales Register
Related Fines and Penalties

40.37 KB bytes bytes MB

Tax Credit

Input Tax Credit
Types of Tax Credit
- Full Tax Credit
- Partial Tax Credit
- Proportionate Tax Credit
- No Tax Credit
- Other Special Issues

40.37 KB bytes bytes MB

Filing and Payment of VAT

VAT Return and Payment
Tax Period
VAT Return Process
Debit and Credit Adjustment
VAT Refund

40.37 KB bytes bytes MB

Miscellaneous

Marked Price to be VAT Inclusive
Relation with Income Tax
Preparation of VAT Reco
Preparation of Annex 13
Tax Officer
Collection of VAT in Arrears

40.37 KB bytes bytes MB

TAX: Zoom Session Recording

8 Parts

Session 01 Introduction to Income Tax

Session 02 Business TAX

Session 03 Calculation of Taxable Income

Session 04 Calculation of Taxable Income Part-2

Webinar : Session 05 Guide to D1, D2 & D3 Income Tax Returns

Play

Session 06 D03 Return Filing Part 2

Session 07 Installment TAX

Session 08 Income TAX

TDS: Zoom Session Recordings

4 Parts

Session 01 Introduction To TDS

Session 02 TDS For Employee

Play

Session 03 TDS For Employee (part-2)

Session 04 ETDS Return

VAT: Zoom Session Recordings

4 Parts

Session 01 Starting With Value-Added Tax

Session 02 Taxable Value

Session 03 VAT Credit

Session 04 VAT Return

5.00

8 Reviews

Content quality (5)

Instructor skills (5)

Purchase worth (5)

Support quality (5)

Reviews (8)

Content quality

Instructor skills

Purchase worth

Support quality

Saroj Sapkota

13 Jan 2023 | 02:21 pm

Rubi Maharjan

23 Feb 2023 | 11:21 am

We had a great time learning with you. And thank you so much for your time and effort to make us understand about taxation. Specially, thank you to our mentor. The way you explain all the courses with the clarification and examples was quite benefical. And for me more than 50% course was new that make this course more important to me. Regarding study material we can login anytime and go through the courses. You have given your best to make us better and we will be trying more to make this course fruitful in our professional and personal life. Thank you so much 😊😊

Ashutosh Gohlyan

31 Mar 2023 | 04:10 pm

Ganesh Ghimire

9 Aug 2023 | 07:11 pm

Thapaliya Prabin

29 Jan 2024 | 05:13 pm

Hari Krishna Bhandari

15 Apr 2024 | 04:30 pm

I would like to thank the Khata Business Academy who launched such a good course in Nepal, because of which people like us who have to learn by doing work have got an opportunity to upgrade themselves at home and their self-confidence has increased. After completing the financial reporting and business taxation courses and getting the certificate from here, I will now take the NFRS course accordingly. Finally, I would like to thank Khata Business Academy. Thank you Gunjana mam for your teaching and understanding while teaching.