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