TY - BOOK AU - Kitenga, Gabriel. TI - Introduction to tax law / SN - 6164000597282 AV - KSK2790 .K58 2013 N1 - Meaning of Tax--Interpretation Of Tax Laws--Customs Law--The Treaty On the Establishment of The East African Community --The Protocol On The Establishment Of The Customs Union--Customs Clearance--Goods In Transit Or In Transshipment--Temporary Admission--Importation And Exportation By Registered Couriers--Customs Bonds--Customs Duties--Origin Of Goods--General Agreement On Trade And Tariffs(GATT)--the World Trade Organization (WTO)--them EAC Common External Tariff--Customs Valuation Terms--International Trade Documentation--Customs Valuation Method--Payment Of Duty--Customs Investment Incentives Schemes--Offences, Penalties, Forfeitures, and Seizures--Miscellaneous Provisions under the EACCMA--Customs Agents--Judicial Review Of Actions Taken By Customs--Excise Laws--Value Added Tax--Supplies Of Goods and Services--Output Tax--Input Taxes--Records Return and Refunds--Assessments Objections and Appeals--Common Errors and Problems encountered In Administering VAT--Income Taxes-- ER -