CPA 11 Taxation Mock Debrief Part 2 | Dec 2025 | With CPA Nobert Turyamuhaki

Value of the Information & Strength of the Argument

The video provides substantial value for students preparing for the CPA taxation exam, offering clear, structured explanations of complex tax computations. The instructor uses practical examples, such as the import scenario from China to Uganda and the disposal of a Land Cruiser, to illustrate the application of tax rules. The argumentation is logical and methodical, building from basic principles to specific calculations. However, the presentation is largely one-way, with limited critical analysis or discussion of alternative interpretations. The instructor’s expertise is evident, but the content is prescriptive rather than exploratory, which may limit its value for deeper understanding.

Scientific Rigor, Source Quality, Title Accuracy

The video demonstrates a good level of scientific rigor in its adherence to standard tax principles, such as the East African Customs Management Act and the Income Tax Act of Uganda. However, the instructor does not cite specific sections or external sources, relying instead on his professional knowledge. The title accurately reflects the content, as it is indeed a mock exam debrief focusing on taxation topics. The video is well-structured and the explanations are consistent with common tax practices, but the lack of explicit references to primary sources reduces its scholarly rigor. No comments were provided for analysis.

The title accurately reflects the content: a mock exam debrief for CPA Level 11 Taxation, Part 2, focusing on customs, capital gains tax, and partnerships.

7/10

The video is an educational tutorial by a CPA instructor, providing structured explanations of tax computations and principles. The content aligns with standard tax law concepts, though it is not peer-reviewed and relies on the instructor's expertise. The presentation is clear and methodical, but lacks citations to primary sources.

Markers derived by PSI from the transcript: the creator did not define chapters.

• 00:00Introduction and recap of Part 1; overview of topics to be covered: customs management, capital gains tax, and partnership taxation.
• 02:00Explanation of customs management: focus on imports, East African Customs Management Act, and computation of customs value.
• 05:00Detailed breakdown of costs included in customs value (CIF) and excluded (non-CIF), with examples of transport, insurance, and demurrage fees.
• 10:00Template for customs value computation and calculation of import duty, VAT, withholding tax, and infrastructure levy.
• 15:00Introduction to capital gains tax (CGT): not a separate tax, combined with business income at 30% rate.
• 20:00Treatment of gains and losses on disposal of non-depreciable assets: capital gain added back, capital loss allowable deduction.
• 25:00Example of disposal of a road vehicle: splitting into depreciable and non-depreciable assets, balancing charge and allowance.
• 30:00Introduction to partnership taxation: partnership deed, interest on capital, drawings, and interest on drawings.
• 35:00Treatment of loans from partners: interest income to partners, not allowable deduction for partnership.
• 40:00Summary and closing remarks, encouraging students to attend classes for further details.

• East African Customs Management Act, 2015 — Mentioned as the legal framework for customs management in Uganda.
• Income Tax Act of Uganda — Referenced in the context of capital gains tax and partnership taxation.

• East African Community Customs Management Act — The video's explanation of customs valuation aligns with the provisions of this act.
• Uganda Revenue Authority — The tax rates and procedures mentioned in the video are consistent with URA guidelines.