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Direct and indirect taxes

Course Description: This course aims to develop the learner's ability to distinguish between ethical issues and situations regarding the obligations of establishments towards taxation. It also covers the practical application of direct and indirect tax systems in the Kingdom, along with the practical application of some dispute cases in tax settlement between taxpayers and the Zakat and Tax Authority in the Kingdom. Students will learn the principles of accounting for direct and indirect taxes and the philosophical aspects of the difference between accounting profit and taxable profit.
Credit hours: 3
Objectives of the course :

Upon completion of this course, the student will be able to:
- Defines the intellectual framework for direct and indirect taxes
- Applies direct and indirect tax systems in the Kingdom
Applies accounting treatments for direct and indirect taxes
– Prepare tax returns for direct and indirect taxes
The ethical implications of taxpayers evading taxes
– Identifies and recognizes the importance of social responsibility

Course outputs :

1 Knowledge and Understanding
1-1 Identifies and explains the fundamental concepts, principles, and theories in the various fields of tax accounting.
1-2 Explains and analyzes the basic concepts in the field of tax and zakat accounting.
1-3 Identifies, explains, and summarizes the fundamental principles in the field of tax and zakat accounting.
1-4 Apply relevant theories and practices to business cases in tax and Zakat accounting.
2 Skills
2-1 The student prepares and delivers an oral presentation on a relevant topic in various tax fields.
3 values
3-1 Developing professional ethics values for use in ethical issues and situations in the internal audit field
3-2 The student recognizes the impact of cultural differences on the adoption and application of internal control systems across countries.

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  • Last updated: 2026-04-22

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