Understanding and analyzing of case in relation to Omani Tax Law - Business Finance
Knowledge and understanding Be aware with the provisions of various commercial laws and the tax system applicable in OmanSkills and abilitiesApply provisions of various laws to analyse a given scenario/case and apply relevant tax rules of Oman to calculate corporate and capital gain tax.
blt_final_assignment__feb___june_2020__final.doc
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Submission Deadline
Marks and Feedback
Before 6pm on:
15 working days after deadline (All Levels)
15th May, 2020
29th April 2020
Module title & code
BLT & AC 14-2
Assignment number and title
2 & WR - I
Assessment type
Individual Report
Weighting of assessment
50\%
Module learning outcomes
1. Knowledge and understanding
Be aware with the provisions of various commercial laws and the tax system
applicable in Oman.
2. Skills and abilities
Apply provisions of various laws to analyse a given scenario/case and apply
relevant tax rules of Oman to calculate corporate and capital gain tax.
What am I required to do in this assignment?
Task 1:
Al Umaima Trading LLC is a registered Company in Muscat Securities Market, Sultanate of Oman doing
business in manufacturing industry since 1990. It has the following financial information for the year ended 31 st
December 2019.
Sales during the year are Omani Rials 1,250,450 with 50,040 Omani Rials as Return Inwards. The total Cost of
goods for the year were estimated as follows:
Total Purchases are 745,354 Omani Rials; Opening Inventory (01.01.2019) 35,700 Omani Rials and Closing
Inventory as on 31.12.2019 had been estimated as Omani Rial 81,990.
The following expenses have been incurred during the financial year:
Maintenance and repairs 8,970 Omani Rials ; Tax consultants fee 4,470 Omani Rials ; Provision for Obsolete
stock 6,781 Omani Rials ; Salaries and Wages 50,980 Omani Rials; Telephone expenses 8,640 Omani Rials;
Accountant fee 10,400 Omani Rials; Depreciation on Heavy equipment @15\% 10,460 Omani Rials;
Depreciation on Equipment @ 33.33\% 9,460 Omani Rials; Advertisements 12,580 Omani Rials; Bad debts
87,000 Omani Rials; Donations paid to listed organisations specified by the Ministry of Finance 21,000 Omani
Rials; Directors remuneration 36,950 Omani Rials; Provision for Obsolete stock 6,781 Omani Rials; Provision
for doubtful debts 22,650 Omani Rials.
During the financial year the company had purchased the following assets; Equipment 19,450 Omani Rials ;
Furniture 19,369 Omani Rials; Buildings 250,000 Omani Rials (First Class category);
The following additional information has been extracted from the books of accounts:
Further provision for bad debts have been identified at Omani Rial 5,000; Outstanding Advertisement expenses
are measured at Omani Rial 9,540; The loss brought forward from the past two years are Omani Rial 55,000; Gain
on exchange transactions are at Omani Rial 4,000.
Prepaid rent is Omani Rial 3,500; outstanding salaries and wages are identified at Omani Rial 12,800; Sponsorship
fee paid in total at Omani Rial 35,790; Al Umaima Trading LLC has paid advance Tax of Omani Rial 1,900 to tax
authorities.
Required:
•
As a qualified accountant, identify those items that are not allowable and partly allowable expenses for
taxation purpose in accordance with The Law of Profit Tax on Commercial and Industrial
Establishments Royal Decree No.77/89, amended by Royal Decree 9/2017. Briefly explain your reasons
using the tax tables’ applicable.
•
Compute the Corporation Tax payable for the year ending 31st December 2019.
Task 2:
Muscat Shipping SAOG Company operates business in Sultanate of Oman and has registered with Muscat
Securities Market. According to the Income Tax Act RD No 9/2017 of Chapter IV, Article (112) the
establishment must pay Capital gain tax of 15\%.
The firm had disposed-off the following assets during the year ending 31st December 2019.
•
Furniture & Fixture were purchased on 01/07/2017 for worth of Omani Rials 35,000 and sold out for
Omani Rials 5,000.
•
Ship was purchased on 30/09/2014 for Omani Rials 115,540 and disposed-off for Omani Rials 55,900.
•
Pre-fabricated Buildings were purchased on 01/10/2015 for worth of Omani Rials 860,000 and later soldoff for Omani Rials 900,000.
•
Vehicles purchased on 01/01/2019 for Omani Rials 75,000 and sold out for Omani Rials 45,000.
•
Cranes & Tractors were purchased on 30/06/2017 for Omani Rials 62,000 and sold out for Omani Rials
2
20,000.
Required:
a. As a qualified accountant, calculate capital gains tax payable by Muscat Shipping LLC for the
year ended 31st December 2019.
b. Discuss and elaborate on the provisions concerning to the disposal of capital assets according to
Sultanate of Oman’s Income Tax Law.
Task 3:
“A value-added tax (VAT) is a consumption tax placed on a product whenever value is added at each stage of
the supply chain, from production to the point of sale. The amount of VAT that the user pays is on the cost of
the product, less any of the costs of materials used in the product that have already been taxed.”
Required:
As a student of Law & taxation, what do you think, If Sultanate of Oman implements VAT in its territory,
what are the prospects and challenges it will receive out of it? Elucidate
Task 4:
We have allowed the word avoidance to gain too much respectability. It is just a smarter form of evasion.
– Pravin Gordhan, South African Minister of Finance, Nov 2009
Required:
Write a brief report on how to confront such Tax evasion and Tax avoidance in any society in general, and
Sultanate of Oman in particular.
APPENDIX 1: Depreciation rates applicable for Tax year 2019/2020.
Permanent Buildings
4\%
First Class buildings
5\%
Prefabricated buildings
Bridges, platforms, pipelines, permanent way, and railway lines
15\%
10\%
Heavy equipment, Tractors, digging equipment, and any other similar heavy equipment
33.33\%
Motor vehicles
33.33\%
Furniture and fixtures
33.33\%
Aircraft and ships
15\%
Other equipment and tools
15\%
Hospital buildings and educational establishments
100\%
Scientific research equipment
100\%
3
GUIDELINES
It is an individual report writing.
Task 1
1. You are required to identity the non-allowable and partly allowable expenses according to Income tax of
Oman and briefly explain your reasons by using tax tables in Annexure.
2. Calculate the corporation tax to be paid for the year ending 31st December 2019. Provide notes wherever
needed.
Task 2
1. You are required to calculate the capital gain tax payable by considering the depreciation rates given for
each asset in the table provided in Annexure as “Depreciation rates applicable”.
2. Write a discussion on capital gain tax provisions which are available in Income Tax of Sultanate of Oman.
Task 3
1. Discuss what is the significance of Value added Tax.
2. Write brief discussion about its identified merits and demerits in general especially in GCC countries.
3. Present a discussion on the application of VAT in Oman: problems and prospects.
Task 4
1. Discuss what is Tax evasion and Tax avoidance
2. Narrate what are its impact on the tax administration on any society
3. Discuss how to tackle such crimes? What are the plans does Sultanate of Oman have to overcome this?
Deliverables
Submission:
It is an Individual report.
Submission of the individual report will be done via Turnitin Link on MOVE. At the time of submission, you need
to make sure that the assignment is your own and all the sources have been acknowledged.
Is there a word limit (Number of Words ± 10\%)?
2000
What do I need to do to pass? (Threshold Expectations)
In order to pass the assignment:
•
You should be able to understand what corporation tax is and how to calculate tax to be paid to state.
•
Capital gain tax and its computation
•
Basic understanding about VAT and Tax evasion and Tax avoidance.
4
How do I produce high quality work that merits a higher grade?
•
•
•
•
•
•
Wide range of information search is needed on Corporation tax and its implication.
Rules applicable while computing corporation tax to be paid.
Knowledge on provisions concerning to the disposal of capital assets according to Sultanate of Oman’s
Income Tax Law.
Capital gain tax computation with the application of depreciation table for tax purposes.
Valued added Tax and its implications in Oman
Critical understanding on the concepts of Tax evasion and Tax avoidance and its impact.
How does assignment relate to what we are doing in scheduled sessions?
During the practice sessions, guidance and assistance will be provided relating to the conceptual framework.
And also, the class room teachings will be used to develop the essential knowledge and skills needed to do the
assignment effectively.
5
How will my assignment be marked?
Your assignment be marked according to the threshold expectations and the criteria on the following page.
You can use them to evaluate your own work and estimate your grade before you submit.
N
o
Criterion
Weighing
(\%)
Sub Standard /
No Attempt
(0 Marks)
There is no
evidence for
information
search/ Tasks
are
incomplete.
Information
and Research
1
Completion of
Tasks,
Detailed
information
search
20
Poor
(20 Marks)
Sources not
used
to
support
substantive
assertions or
argument.
Information
search is not
adequate.
Very limited
resources are
used
to
discuss
the
tasks.
Limited and
uncritical use
of a restricted
range
of
sources
Satisfactory
(40 Marks)
Information
search
is
evident. There is
an attempt to
address
some
tasks. All the
tasks lack proper
focus
in
discussion.
Although
the
information
supports
the
task, some of
them are not
properly
analysed
and
lack
paraphrasing at
some areas.
Good
(50 Marks)
Relevant
informatio
n search is
evident,
but
not
adequate.
There is a
good
attempt to
address
the tasks.
All
the
tasks are
discussed
but one or
two tasks
lack focus
or clarity.
Very Good
(60 Marks)
Excellent
(70 Marks)
Very
good
usage of variety
information
from
various
sources.
Contents
are
properly
paraphrased.
The usage of
information can
be better if it
relates to the
context.
All tasks
discussed
properly.
are
Excellent
application of
the relevant
information
from variety
of
sources.
Excellent
usage
and
quoting of the
literature at
relevant
discussions.
All the tasks
are discussed
astutely with
proper focus.
Use of a wide
range
of
appropriate
sources,
indicating
critical
awareness of
their
status
Outstanding
(100 Marks)
Exceptional
use of a wide
range
of
appropriate
and current
sources,
focusing on
research
based reviews
indicating
personal
research and
critical
awareness of
their
status
and
relevance.
and
relevance.
2
Understanding
of Issues.
Reference to
appropriate
theoretical
background,
illustrations
3
Limited
evidence of
understanding
the issues.
General
understanding
of the various
issues.
Some
reference
to
related
theoretical
background is
evident.
Good
understan
ding of the
various
issues.
Majority of
the tasks
show
evidence
of
good
understan
ding
of
related
appropriat
e
theoretical
backgroun
d.
Evidence
of
very
good
understanding
of
relevant
theory
and
research in all
tasks.
Lack
of
analysis
of
information.
No discussion
is evident.
The discussed
tasks
are
completely
out of focus.
Use of a range of
appropriate
sources.
but
without critical
evaluation,
or
missing
some
significant items
There
is
good
evidence
for critical
analysis
and
reasoning
in
some
areas.
Use of a wide
range
of
appropriate
sources
with
some
critical
awareness of
their status and
relevance
20
Application
and Analysis
Detailed
discussion on
the
tasks
involved and
critical
awareness
No evidence
of
understanding
the issues.
35
Task are not
properly
addressed.
Limited
evidence
critical
of
Evidence of a
general critical
stance. Evidence
of limited critical
evaluation
in
Evidence
of critical
evaluation
Very
good
application of
the information
to the case.
Evidence of
excellent
understanding
of
relevant
theory
and
research.
Reference to
appropriate
theoretical
background
provides
support to the
discussion.
Some
illustrations
that support
the
theoretical
background
are evidenced
in
the
discussions.
Excellent
analysis of the
information
and precise
application to
the
case.
Critical
reasoning is
evident while
discussion of
all the tasks.
Evidence
Evidence of
exemplary
understandin
g of relevant
theory
and
research.
Reference to
appropriate
theoretical
background
provides
support to the
discussion.
Illustrations
are provided
that amplify
the
theoretical
background.
Critical
reasoning is
consistently
evident across
the
discussions.
The
tasks
have
exemplary
discussion
and detailed
narration.
of
7
evaluation of
material.
Poor analysis
of
information.
Although
there
is
evidence for
some
discussion,
they
are
discrete and
lacking focus.
It does not
reflect critical
application of
the concepts
to the case.
Presentation
and structure:
4
Clear
introduction,
logical
structure,
reference to
appropriate
theoretical
background,
illustrations,
good use of
the limited
number of
words
15
The report is
unorganized
to the point of
being virtually
unreadable.
Lacks
cohesion and
orderly flow.
The
assignment
has
unacceptable
failings
in
structuring
and
/
or
clarity
of
written
expression
The report is
difficult
to
some
areas,
with some lost
opportunities or
misunderstandin
gs.
in
some
areas,
although
some
material
not
evaluated.
There
is
evidence for indepth analysis
of
data.
However,
all
tasks are not
consistent
in
analysis and can
be presented in
a
better
manner.
Evidence
good
of
thorough
critical
appreciation
and
evaluation of
relevant
theory
and
research and
a systematic
and
creative
attempt
to
relate it to the
topic
critical
appreciation
and evaluation
of
Though
discussion of the
ideas is clear, a
coherent flow of
thought is not
evident.
The report is
unorganized, but
can be read.
Poor flow of the
report structure.
The assignment
Evidence
for
a
coherent
presentati
on
is
evident,
but lacks
uniformity
throughou
t the essay.
relevant theory
and
research
and
a
systematic
attempt
to
relate it to the
topic
The report is
well organized.
There
is
orderliness in
the structure.
Coherence
is
also evident but
there is still
scope
for
improvement.
The report
is
somewhat
A
generally
well-structured
and expressed
The report is
well organized
with
a
cohesive
discussion.
The structure
of the report
is excellent.
An
assignment
whose clear
The structure
is exemplary.
Execution is
excellent.
Discussions
are free of
grammar or
writing errors.
A clear layout
augments the
presentation.
Excellent
overall
8
allowed, clear
layout, overall
organisation
of the report.
read due to
overwhelming
errors
or
misspellings
has failings in
structuring and /
or clarity of
written
expression,
which impair its
capacity
to
communicate
Frequent
compositional
errors
or
misspellings, but
the report can
be read
organized.
The flow is
not
coherent
and needs
improvem
ent.
While the
assignmen
t has some
failings in
structuring
and / or
clarity of
written
expression,
these do
not impair
its capacity
to
communic
ate.
assignment,
that
communicate
clearly.
Well executed.
Few grammar
or
writing
errors. Reads
easily. Is fairly
well organized
structure and
expression
significantly
enhances its
argument
organisation
of the report.
Reads easily.
Is
well
organized
More than
occasional
errors or
misspelling
s.
5
References
10
The
references do
not
clearly
comply with
the
basic
requirements
of HARVARD
STYLE format.
The
references do
not
clearly
comply with
the
basic
requirements
of HARVARD
STYLE format.
The
report
shows
some
compliance to
HARVARD STYLE
referencing, but
shows
many
errors.
The report
demonstra
tes a basic
level
of
HARVARD
STYLE
referencin
g, but still
The
report
demonstrates a
solid
understanding
of the basic
elements
of
HARVARD STYLE
formatting. In-
The
report
demonstrates
excellent
HARVARD
STYLE
formatting
skills. In-text
citations are
Accurate use
of
Harvard
Referencing
style.
Student
recognizes
the concept
9
The
references are
inadequate to
support the
literature
used in the
report.
Sources used
show limited
relevance and
currency.
Very
few
references
quoted
which
are inconsistent
with the amount
of
literature
used in the
report.
Some sources of
information are
relevant while
others
are
dated.
contains
major
deficiencie
s.
No
sophisticati
on
is
evident i.e.
Websites
do
not
follow
Harvard
Referencin
g style.
Majority of
the
sources
are
relevant
and
current.
➢
text citations if
presented
at
relevant areas
will lend more
appropriatenes
s to the report.
Sources used to
support
the
discussions are
relevant
and
current.
presented at
relevant
areas.
Consistent
use
of
relevant and
current
sources that
enhance the
discussions.
of intellectual
property, can
defend him /
herself
if
challenged,
and
can
properly
incorporate
the ideas /
published
works
of
others
into
their
own
work building
upon them.
Skillful use of
credible,
relevant and
current
sources
of
information
that
augments
quality
of
discussion.
10
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One thing you will need to do in college is learn how to find and use references. References support your ideas. College-level work must be supported by research. You are expected to do that for this paper. You will research
Elaborate on any potential confounds or ethical concerns while participating in the psychological study 20.0\% Elaboration on any potential confounds or ethical concerns while participating in the psychological study is missing. Elaboration on any potenti
3 The first thing I would do in the family’s first session is develop a genogram of the family to get an idea of all the individuals who play a major role in Linda’s life. After establishing where each member is in relation to the family
A Health in All Policies approach
Note: The requirements outlined below correspond to the grading criteria in the scoring guide. At a minimum
Chen
Read Connecting Communities and Complexity: A Case Study in Creating the Conditions for Transformational Change
Read Reflections on Cultural Humility
Read A Basic Guide to ABCD Community Organizing
Use the bolded black section and sub-section titles below to organize your paper. For each section
Losinski forwarded the article on a priority basis to Mary Scott
Losinksi wanted details on use of the ED at CGH. He asked the administrative resident