Conduct & Ethics for the Tax Practitioner

Objectives of the course

The objectives of this course are to nurture a spirit of professional conduct, accountability, responsibility, and patriotism to Tax Advisors and Tax Assistants, in order to ensure that the professional work they perform is objective, efficient, comprehensive, and in compliance with existing tax laws, regulations, and national development aspirations.

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Course content

• Requirements to practice as Tax Professional in Rwanda
• Responsibilities and duties of the Tax Professional – to the client, to RRA, to the nation
• Introduction to ethics
• What the law says about ethics for the Tax Professional
• Understanding ATAR Code of Professional Conduct & Ethics
• What the law says about financial crimes
• The fraud triangle
• Ethical dilemmas for the Tax Professional

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Learning outcomes
From the training, the learner is expected to gain the following competences:
• General ethics considerations.
• Reflect on ethical challenges facing the tax professional and how to respond to them.
• Make ethical decisions in the performance of professional work.
• Participate in nation building by advancing fiscal discipline for the common good of all citizens.
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Course facilitators

Dan ZITUNGA; MBA, B Com (Accounting), CPA, Certified Tax Administration Assessor

Dan is a senior accounting & auditing professional with experience spanning over 30 years in the East Africa region. He is a senior consultant in taxation and researches extensively on taxation matters. He has taught at colleges in Kenya & Uganda, preparing students for CPA professional examinations. He is the Managing Partner at ZIMPARTNERS certified public accountants, and accredited by Rwanda Revenue Authority to serve taxpayers as Tax Advisor. Dan is certified by the International Monetary Fund as Tax Administration Assessor.

Dan’s presentation will focus on the general principles of ethics, ATAR Code of professional conduct and ethics, and ethical dilemmas to the Tax Professional.

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TBA (RRA staff)