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

CURRICULUM STREAMS

MANAGEMENT CUSTOMS DOMESTIC TAXES

OFFICER DEVELOPMENT

GRADUATE RECRUITS

SERVING OFFICERS

CORE TRAINING

ON-THE-JOB TRAINING

SPECIALISED TRAINING

PLACEMENT PLACEMENT

Graduate Certificate Level

Graduate Diploma Level

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

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

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)

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

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

Domestic Taxes Stream

Financial Accounting:Accounting Principles and Concepts, Preparation of Financial Statements, Interpreting Financial Statements, etc…..

Commercial Transactions

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

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…..

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

Management Stream

• Organizational Responsibilities

• Organizational Structure

• Overarching Legislation

• Accountability, Ethics and Integrity

• Corporate Planning and Reporting

• Financial & Budgetary Management (Including Management Accounting)

Management Stream

• Personnel Management

• Stakeholders

• Client Service

• IT Systems

• Business Communication Skills

• Supervisory Skills

Management Stream

• Decision Making

• Regional Organizations and Agreements

• Principles of Compliance Management

• Risk Management

• Introduction to Audit, Investigation, Offences, Sanctions and Prosecution

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