වැඩි විස්තර සඳහා: Join WhatsApp Group | 075 6 700 700 | All AAT Courses
* මෙම පාඨමාලාවේ ඇති සියලුම පාඩම්, AAT3 විභාගය අවසන් වන තුරු (2025.02.28) ඔබට ඕනෑම වාර සංඛ්යාවක් නැරඹිය හැක.
The AAT course on Taxation provides a comprehensive and structured curriculum covering a range of crucial topics related to taxation in Sri Lanka. The course begins with an exploration of the principles and processes involved in the computation and payment of income tax for both individuals and businesses, with a specific focus on assessing tax liability for self-employed individuals. The detailed study includes considerations for various types of income, deductions, and exemptions. The curriculum further extends to taxation aspects related to partnerships, emphasizing the unique tax implications of partnership structures.
Additionally, the course delves into taxation relevant to sole proprietorships and small businesses, highlighting the specific tax regulations and procedures applicable to these entities. Partnership taxation is explored in depth, covering the nuances of tax calculations and reporting for partnerships. Students also gain insights into value-added tax (VAT), net income tax, and economic service charge (ESC), essential components of indirect taxation in Sri Lanka.
The final modules of the course focus on specialized areas such as taxation in the context of import and export transactions, as well as the taxation of goods and services. The course culminates in a thorough revision of past papers, providing students with the opportunity to apply their knowledge and skills to real-world scenarios. Overall, the AAT course on Taxation equips students with a robust understanding of the intricacies of the Sri Lankan tax system, ensuring their readiness to navigate and contribute effectively to the field of taxation.