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 MANAGEMENTCUSTOMSDOMESTIC TAXES

OFFICER DEVELOPMENT GRADUATE RECRUITS SERVING OFFICERS CORE TRAINING ON-THE-JOB TRAINING SPECIALISED TRAINING 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