Course Outline

AIR UNIVERSITY Multan Campus

Spring 2024
Faculty of Administrative Sciences
Department of Business Administration

Course Title: Advanced Taxation

Class : BSAF 6th Lab: (Required / Not Required)
Credit Hrs : 3 Hours
Prerequisites For this Course: AF 103 Tax Management
This Course is Prerequisite For: N/A
Instructor: Dr. Allah Ditta
e-mail:adm@aumc.edu.pk Address: Faculty Office B114, Air UniversityMultan Campus,
Chak 5-Faiz
Web: http://www.au.edu.pk
Office Hours: Monday (9:00-16:00 hrs.)
Tel: +92 (61) 4508500 Ext: 552
Text Book (s)  Conceptual Approach to Taxes by Nadeem Butt latest edition
Reference Book(s)  Income Tax Principles and Practice by Muhammad Muazzam Mughal
2023-24
Learning Resources
Income Tax Ordinance
 Sales Tax Act 1990
Other Resource(s) Tax Cases
Course Description
To provide basic and advanced knowledge in the understanding of objectives of taxation and core areas of Income Tax
Ordinance, 2001, Income Tax Rules 2002 and Sales Tax Act 1990 and Sales Tax Rules. This course comprises of theoretical and
numerical concepts of Tax Laws prevailing in Pakistan. In this course you will learn the heads of income, statutory definitions,
exemptions, tax return and sales tax. This course will help you in understanding the tax laws and will enable you to understand the
practical implications of tax laws. It will serve as a tool in developing the basic understanding of theoretical knowledge. This
course develops vivid perception and interpretation skills regarding tax structure and tax laws in Pakistan. The students will be
able to make effective taxation management strategies.
Course Learning Objectives
1. To familiarize the student with the federal taxes is Pakistan
2. To introduce the student the element of a tax system, authorities and their limits
3. To equip the student with the skills to deal with the situation in the field of tax

Objective Based Education Mapping of the Course

Program Learning Outcomes

PLO1 Provide basic education and specialized knowledge to enhance students' understanding of accounting and
:
finance.

PLO2 Develop communication skills and the managerial ability of business students to organize the relevant body
:
of knowledge for effectively presenting diverse ideas through an excellent blend of business and general
education.

PLO3 Build the leadership, managerial, and entrepreneurial skills of business students to plan, organize, and
:
execute their accounting and finance competencies as a leader, a manager, a team player, or an
entrepreneur.

PLO4 Build students’ knowledge and skills necessary to pursue higher studies in accounting and finance as well as
:
other relevant disciplines.
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 PLO5 Offer a learning environment to acquire technical skills to gather, analyze, and evaluate issues for innovative
:
solutions in accounting and finance.
.
PLO6 Enhance students understanding of ethics in accounting and finance.
:

Course Learning Outcomes

The Learning Outcomes in this course also help students to achieve some of the overall Program Learning Goals and Outcomes
for the department of business administration. This course would enable students with integrated knowledge and intellectual
ability to think broadly and more deeply about the basic concept about taxation rules and their application in financial reports.
At the end of the course, students will be able to:
CLO1: Understand the basic and advanced principles of Tax Laws
CLO2: understand and explain provisions of income tax law mainly relevant to individuals and association of
Persons
CLO3: understand and explain the basic ethics of taxation
CLO4: Make effective use of tax credits and exemptions
CLO5: understand and explain sales tax law relevant to operational level tasks.

Mapping of PLOs and CLOs

CLO1 CLO2 CLO3 CLO4 CLO5 CLO6 CLO7
PLO * * * *
1
PLO *
2
PLO
3
PLO *
4
PLO
5
PLO *
6
Class/Lecture Format
This course adopts the principles of student-centered learning and dialectics. This involves a combination of providing
information to students and motivating them to use this information in global business environments. The way students present
and argue the reasoning behind their solutions demonstrates their knowledge of the area, as one cannot convincingly argue
something that is not understood. Arguing an issue also expands one’s understanding of a topic as one is forced to consider
alternative points of view. Finally, dialectics empower students to collaboratively negotiate, rather than passively learn, an area or
topic.
The course undertakes the following activities for achieving the objectives.
 Lectures
 Class Participation
 Assignments
 Quizzes
 Presentations
 Case Studies
 Midterm
 Final Exam
Each class will have a topic, specific tasks, and reading material set in advance. A class will typically involve a lecture/seminar –
presenting a new topic and related readings – followed by hands-on activities related to the topic for the week. Students will be
expected to present or discuss pre-specified reading material in the class. Please bring your printed preparation work to class
because these may be collected in selected weeks.

Weekly Lecture Plan:

Reading Reference
Week Topic
& Activity
1,2 Objective, system and Conceptual Approach
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 historical background,
constitutional provisions
and ethics
to Taxes by Nadeem
basic concepts, Income Tax, Sales Tax, Butt latest edition
Federal Excise Tax, Capital
Value Tax, Customs
Problem Discussion
Constitutional provisions
Federal financial procedures
(Article 78 to 88 of the
Constitution of Pakistan)
Provincial financial procedures
(Article 118 to 127 of the
Constitution of Pakistan) Conceptual Approach
Distribution of revenues to Taxes by Nadeem
between Federation and the Butt latest edition
3
Provinces (Article 160 to 165A
Assignment No.
of the Constitution of
Pakistan)
1:
Federal legislative lists relating
to revenue generating
measures (related part of
Fourth Schedule to the
Constitution of Pakistan)
Problem Discussion
Ethics
Ethics for tax legislation Conceptual Approach
Ethics for taxpayers and tax to Taxes by Nadeem
Practitioners Butt latest edition
4
Ethics for tax implementing Assignment No. 2
Authorities
Tax evasion and avoidance
Problem Discussion
Exemption of Pension
Charge of tax (excluding section 4B, 5A, 7,
7A)
Tax on Taxable
income (Excluding Section Conceptual Approach
29A, 30 and 31 , 36, 49, 57A, to Taxes by Nadeem
5
59AA, 59B, 65C, 65D and Butt latest edition
65E) Quiz No 2
Provisions for income of joint
owner, apportionment of deductions, fair
market value and receipt of income
Quantitative Problem Discussion
Conceptual Approach
Returns and Assessments to Taxes by Nadeem
6
Records, Information Collection and Audit Butt latest edition
Quiz No 3
Appeals
List the appellate bodies Income Tax
Examples the circumstances when appeal to the Principles and
Commissioner (Appeals) is made and the Practice by
7 Muhammad
pre-conditions applicable
Provisions relating to Muazzam Mughal
decision of appeals by Commissioner Case Study
(Appeals) using simple examples.
8 Mid Term Examination
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 Salary
Heads of income, Salary, features of salary, scope of salary income, Conceptual Approach
9 valuation of perquisites, house rent facility, conveyance, computation to Taxes by Nadeem
of salary income, calculation of gross tax. calculation of tax payable, Butt latest edition
problems and their solutions
Conceptual Approach
to Taxes by Nadeem
Sale Tax Butt latest edition
10
Preliminary concepts definitions provided in section 2 Case Study
Quiz No 4
Conceptual Approach
Sale Tax to Taxes by Nadeem
11 Scope and payment of sale tax Butt latest edition
Registration Case Study

Conceptual Approach
Sale Tax to Taxes by Nadeem
12 Book keeping and invoicing requirement Butt latest edition
Returns
Quiz No 5
Conceptual Approach
Sale Tax to Taxes by Nadeem
13 Credit and Debit And Destruction of Goods Butt latest edition
Apportionment of Input Tax
Assignment No 3
Sale Tax Conceptual Approach
14 Registration, to Taxes by Nadeem
Compulsory registration and De-registration. Butt latest edition
Conceptual Approach
to Taxes by Nadeem
Sale Tax Butt latest edition
15 Quiz No 6
Requirement and procedure of filing of return using examples

Sales Tax Act 1990

16 Presentations and Revision

Class/Term/Semester Project/Assignment Outline

Assignment/Project Marks (30% Weightage)

Assignments will be assigned with respect to the topic of discussion and current economic environment of the country.

Grading and General Course Policies

Grades
(The grade you earn during the semester will come from the following work.)
Midterm 25 Marks (2 Hrs duration)
Project/Quizzes/Assignment/Discipline 30Marks
Final Exam 45 Marks (duration 3 Hrs)

Grading Criteria (Relative Grading)

Instructor Responsibilities
First, the lecturer is responsible for creating a learning environment that is stimulating and interesting, and that encourages
collaboration, knowledge sharing, and co-creation by all participants. The learning environment includes both the physical and virtual
spaces where learning and teaching activities take place. The aim is to develop an atmosphere of cooperation and a spirit of learning,

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inquiring, and innovating in all activities underpinned by a sense of responsibility for our individual and collective learning.
Student Responsibilities /Requirements
Students as active participants are expected to take responsibility for their individual and collective learning. While this course is
designed to foster students’ active participation and contribution to knowledge co-creation, this will not happen unless students take
seriously their roles and responsibilities. As active contributors’ students are expected to be prepared for each class and take an active
role in discussions and other learning activities. Students must ensure their…
 Timeliness in the class
 Professional/prescribed dress code
 Attendance
Eating, sleeping, reading, texting, listening to or working on unrelated materials, sidebar conversations, or “multi‐tasking” using a
computer or other electronic device is not permitted. Laptops (and similar devices) may be used in class for course-related activities
such as taking notes. Students may bring drinks such as water.
I am always willing to see my students and will go out of my way to schedule meetings. Please make sure that if you make an
appointment that you keep it. Finally, as will quickly become apparent, e-mail is by far the easiest and most reliable method to reach
me.
Other Requirements
In terms of performance in this class, I have very high expectations and anticipate outstanding work from each of you. I hope for a very
positive experience for us all. Keep in mind that if you do not deliver outstanding work then you will be graded to reflect this. I ask that
you contact me directly and immediately if you ever have any questions or concerns regarding the class, and assignments, or your
grade(s). I am always willing to help.
I do ask that all students be respectful and courteous to other class members as well as the professor. This includes turning off cell
phones and other electronic devices before class begins and arriving to class on time, as walking in late is disruptive to other
classmates and the professor. Those who walk in late will likely not receive attendance credit for that day.
Academic Integrity
Integrity is a cornerstone of academia and permeates every aspect of academic discipline. AU Instruction 36-2609, Academic
Integrity defines academic integrity as “uncompromising adherence to a code of ethics, morality, conduct, scholarship, and other
values related to academic activity.” Every student enrolled in the university is responsible for adhering to this standard. Students are
warned that having knowledge of a violation and failing to report it is also a violation of academic integrity.
Students found guilty of academic integrity violations are subject to sanctions imposed by AU. These sanctions can affect student
credit for completed work as well as a student’s eligibility for academic opportunities. Collaboration and discussion in the online
environment among students in the same seminar are highly encouraged, but each student is expected to do his/her work. It is a
breach of integrity to use, receive, or give work to another student outside of the work course.
Original Work
Student work submitted for a grade must be composed solely by the student (or identified group of students for a group assignment)
except where documented following citation requirements, and it must be composed
specifically for the current assignment. No work previously submitted in any course, or elsewhere, will be resubmitted or reformatted,
in whole or in part, for submission in a current assignment without the prior written approval of the course instructor. Additionally,
students are prohibited from using the work of other students (current or former) in any way, including the formulation of ideas or
outlines, to complete assignments. The act of appropriating, or stealing, the literary composition of another, or parts or passages of
another’s writings, ideas, or language, and passing them off as one’s
work constitutes plagiarism. Every student must ensure quotations or paraphrased passages are properly cited within any written work
submitted.
Cheating
The act of giving or receiving improper assistance such as, but not limited to:
- Uploading and/or downloading study aids or notes (also known as “dirty purples,” “gouge,” or “the pony”) to or from
websites; or providing or receiving such notes via any other method
- Copying material from another’s assessment(test/paper/etc.)
- Using notes and issued materials, or other references not authorized for use during an assessment, or other assigned work.
- Knowingly permitting another to copy work or presentation materials, or excerpts/ideas/answers from an assessment.
- Collaborating with other persons on individual assignments, except as permitted
- Sharing study materials or any assessment information after completing an assessment. This is to preserve the integrity of the
assessment and ensure that all students have an equal opportunity at success in the program.
Cheating is a violation of academic integrity standards. Individuals who violate the academic integrity policy are subject to adverse
administrative and or disciplinary actions as described in AUI 36-2602.

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