UEH Standard programs in English (20% English)

ACCA_Taxation (ACCA-F6)

Tiếng Anh

ACC507234

4

The objective of the course ""ACCA_Taxation (ACCA-F6)"" is to develop knowledge and skills related to the tax system applicable to individuals and businesses operating in Vietnam, including both domestic and international entities. Students will gain a solid understanding of the fundamental principles and key technical areas of taxation, as well as the roles and functions of the tax system within the economy. The course equips students with detailed knowledge of essential taxes that accountants must master, including personal income tax, corporate income tax, foreign contractor tax, and value-added tax. Upon completion of the course, students will be able to accurately calculate tax liabilities, explain the basis of their calculations, and apply tax planning techniques for individuals and businesses. Additionally, students will identify compliance issues for each major tax type by addressing practical business and personal scenarios. The course also aims to develop digital skills, such as the ability to access and process information from various sources, use technology and relevant tools to present and respond professionally. Students will practice these skills by preparing for computer-based exams, ensuring they can confidently apply their knowledge during official examinations and in real-world professional environments.

The aim of the course is to develop knowledge and skills relating to the tax system as applicable to individuals and businesses (domestic and foreign owned) operating in Vietnam.

This course for Taxation – Vietnam (TX-VNM) introduces students to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, as they affect the activities of individuals and businesses.

Students are introduced to the rationale behind - and the functions of - the tax system. The course then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as personal income tax; corporate income tax; foreign contractor tax; and value added tax. 

Having covered the core areas of the basic taxes, the student should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations. 

The course contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the examination. This includes being able to access and open exhibits, requirements and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner. These skills are specifically developed by practicing and preparing for the exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website and will need to be demonstrated during the live exam.