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DEVELOPING A PROFESSIONAL ORGANIZATION KENYA REVENUE AUTHORITY
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DEVELOPING A PROFESSIONAL ORGANIZATION KENYA REVENUE AUTHORITY

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  • 1. DEVELOPING A PROFESSIONAL ORGANIZATION KENYA 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
  • 2. CURRICULUM STREAMS DOMESTIC TAXES CUSTOMS MANAGEMENT
  • 3. OFFICER DEVELOPMENT Graduate Certificate Level Graduate Diploma Level GRADUATE RECRUITS SERVING OFFICERS CORE TRAINING ON-THE-JOB TRAINING SPECIALISED TRAINING PLACEMENT PLACEMENT
  • 4. 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
  • 5. 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
  • 6. 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)
  • 7. 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
  • 8. 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
  • 9. Domestic Taxes Stream
    • Financial Accounting:
    • Accounting Principles and Concepts, Preparation of Financial Statements, Interpreting Financial Statements, etc…..
    • Commercial Transactions
  • 10. 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
  • 11. 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…..
  • 12. 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
  • 13. Management Stream
    • Organizational Responsibilities
    • Organizational Structure
    • Overarching Legislation
    • Accountability, Ethics and Integrity
    • Corporate Planning and Reporting
    • Financial & Budgetary Management (Including Management Accounting)
  • 14. Management Stream
    • Personnel Management
    • Stakeholders
    • Client Service
    • IT Systems
    • Business Communication Skills
    • Supervisory Skills
  • 15. Management Stream
    • Decision Making
    • Regional Organizations and Agreements
    • Principles of Compliance Management
    • Risk Management
    • Introduction to Audit, Investigation, Offences, Sanctions and Prosecution
  • 16. 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